Amended notification no. 164 of 2003 is in line with provisions of section 25(1) of Customs Act

Union of India Vs A. B. P. Pvt Ltd (Supreme Court of India) Supreme Court held that amended notification no. 164 of 2003 dated 11th November 2003 shifting the concessional benefit from “High Speed Cold-Set Web Offset Rotary Printing Machine with minimum speed of 70,000 copies per hour” to “High Speed Cold-set Web Offset Rotary Double Width Four Plate Wide Printing Machine with a minimum speed of 70,000 copies per hour” is in line with provision of section 25(1) of the Customs Act, 1962. Facts- Notification no. 86 of 2003 was amended vide notification no. 164 of 2003. Accordingly, the A...