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Steel Authority Of India vs Collector Of Customs on 9 October, 1991

13. In the impugned order the Collector of Customs specifically held that the goods in question are bricks of special shape & quality. Nothing contrary to this finding is brought on record by the Revenue. The Notification No. 124/87-Cus., dated 1-3-1987 provides concessional rate of duty to refractory bricks falling under Heading 98.06 of Customs Tariff. As discussed above the goods in question are classifiable under Heading 98.06 of Central Excise Tariff. Therefore, in view of the above decision of the Hon'ble Supreme Court, the goods in question are entitled for the benefit of Notification No. 124/87-Cus., dated 1-3-1987. Appeals are disposed of as indicated above.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 10 - Full Document

Vidyut Greenbank Castbasalt Pvt. Ltd. vs Collector Of Customs on 17 March, 1992

In view of the above findings, the view taken in the case of Vidyut Green Bank Casibasalt Pvt. Ltd. v. Collector of Customs, reported in 1992 (61) E.L.T. 84 (Tribunal) and in the case of Collector of Customs, Bombay v. Keshari Steels, reported in 1994 (71) E.L.T. 768 (Tribunal) is not a current view in respect of classification of goods in question under Heading other than 98.06 of the Tariff.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 2 - Full Document

Collector Of Customs vs Keshari Steels on 21 March, 1994

In view of the above findings, the view taken in the case of Vidyut Green Bank Casibasalt Pvt. Ltd. v. Collector of Customs, reported in 1992 (61) E.L.T. 84 (Tribunal) and in the case of Collector of Customs, Bombay v. Keshari Steels, reported in 1994 (71) E.L.T. 768 (Tribunal) is not a current view in respect of classification of goods in question under Heading other than 98.06 of the Tariff.
Customs, Excise and Gold Tribunal - Delhi Cites 6 - Cited by 2 - Full Document
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