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Case Law Details

Case Name : Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)
Appeal Number : C.M.A. Nos.600, 1206 and 1750 of 2023
Date of Judgement/Order : 01/08/2023
Related Assessment Year :
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Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)

Madras High Court held that CTH 2008 19 20 specifically covers roasted areca nut / betel nut, accordingly, when there is a specific entry covering a product/commodity, the test of common parla

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