This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CVD payable on import of Concentrates: SC
Case Law Details
- Case Name
- M/s Star Industries Vs Commissioner of Customs (Import) (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Brief of the Case
In case of M/s Star Industries v Commissioner of Customs (Import), Hon’ble Supreme Court while interpreting Notification No.4/2006-CE held that it is an exemption notification where only ‘Ores’ were exempted and if after the process of manufacture, the ‘concentrate’ is generated then the benefit will not be available due to the insertion of Note 4 in the concerned Chapter No. 26. Hence, the CVD will be payable on the import of ‘concentrates’.
Facts of the Case
The assessee has been regularly importing Ore Concentr...
