Circular No. 748/64/2003-Central Excise
24th September, 2003
F. No. 387/129/2001-JC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: – Civil Appeal Nos. 4151-57/2001 in the case of Commissioner of Customs Kolkata Vs M/s. Grand Prime Ltd. & Ors. Against CEGAT Order No. A/1885-91/CAL/2000 dtd. 20-11-00 – Regarding.
I have been directed to enclose copy of the Hon’ble Supreme Court order dtd. 7th July, 2003 in CA Nos. 4151-4157/2001in the case of CC, Kolkata Vs M/s. Grand Prime Ltd. & Ors [reported in 2001 (137) ELT 795 (Tri-Kolkata)].
This is an important judgment in favour of Revenue and steps be taken to circulate it and bring to the knowledge of field formations.
The receipt of the circular may please be acknowledged.
Naresh Kumar
Asstt. Director (JC)
