Supreme Court of India
Collector of Customs v. M/s Presto Industries
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What the Court ordered
In the result it is found that due to non-payment of additional duty as prescribed under Section 3(1) of Customs Tariff Act, the respondent would not be entitled for the benefit of exemption from Excise Duty under Notification No.16/83-CE. It was wrongly made admissible to the respondent.
Judgment, page 9
From the headnote
Customs Tariff Act, 1975-Section 3 (/)-Industrial Unit located in a _.. Free Trade Zone-Clearance of waste and scrap ()f imported raw material for c home consumption-Notification granting exemption from excise duty on payment of all duties of customs-Customs duty paid but not additional duty-Held, benefit on notification is not available since Additional duty under the Customs Tariff Act was not paid-Customs Duty Act, 1962-Section 28-,--Central Excise Rules, 1944-Notification No. 16183-CE dt. I l.2.1983. Respondent is an industrial unit located in a Free Trade Zone manufacturing combs and
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