Supreme Court of India

M/s Associated Cement Companies Ltd. v. Commissioner of Customs

Neutral citation

Reported as [2001] 1 S.C.R. 608

Bench B.N. Kirpal, Doraiswamy Raju and K.G. Balakrishnan JJ.

Decided 25 January 2001

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

9 Supreme Court benches have cited this judgment.

From the headnote

Customs Act, 1962--Section 2(22) (c) and (e) 12, 24 & 28(1)--Customs mluation (Determination of Price of Imported Goods) Rules, 1988-Rules 3&4-Customs duty-Levy of-On import of drall'ings, designs etc.-ln the course of transfer of technology ll'ith foreign collaborators-Held, customs duty can be levied, since they are goods-Customs Tariff Act, 1995-Chapler 49. Sections 12 & 14-Rules 3, 4, & 9-Customs duty--On the imported drawings and designs, etc.-Valuation of-Plea that duty can be levied only on the media-Held, intellectual property when put an a media would be regarded as an article and

Authorities it was built on

1989 Padmini Products v. Collector of Central Excise, Bangalore cited by 19
1996 Mis. Everest Copiers through R.A. Partner Etc. v. State of Tamil Nadu cited by 3
1989 State of Tamil Nadu v. Anandam Viswanathan cited by 1

Where later benches applied it

2015 State of Karnataka v. M/s Pro Lab & Ors. Etc. relied on
2011 Commnr. of Customs Excise, New Delhi v. Mis. Living Media (india) Ltd. relied on
2025 M/s Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P. referred to
2023 Santhosh Maize & Industries Limited v. The State of Tamil Nadu & Anr. referred to
2023 Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd. referred to
2022 Commissioner of Service Tax Delhi v. Quick Heal Technologies Limited referred to
2020 Union of India and Others v. Agricas Llp and Others Etc. referred to
2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors. referred to
2013 M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur referred to

Of those, 2 relied on · 7 referred to

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