Supreme Court of India
M/s. Star Industries v. Commissioner of Customs (imports), Raigad
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, 1985: Chapter 26 - c Notification No. 412006-CE - Claim for exemption under the Notification - Import of' Roasted Molybdenum Ore Concentrate for manufacture of Ferro-Alloys - Notification No. 412006-CE at Serial no. 4 mentions the item 'Ore' and excise duty payable is 'Nil' - Whether 'Ore Concentrate' imported by the assessee eligible for complete exemption from payment of additional duty of custom/CVD under the Notification - Held: By virtue of Note 4, Concentrate has to be necessarily treated as different from Ores which is deemed as manufactured product after
Authorities it was built on
Where later benches applied it
- 2022 The State of Maharashtra v. Shri Vile Parle Kelvani Mandal & Ors.
- 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent
Of those, 1 relied on · 1 referred to
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