Supreme Court of India
M/s Colgate Palmolive (india) Ltd. v. Commissioner of Customs, Patna
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From the headnote
Customs Act, 1962 - s.25 - Issuance of Notification No. 371 1996-Customs dated 23. 7.1996, pursuant'to Treaty of Trade between. India and Nepal - Exempting specified goods, from customs duty . leviable under First Schedule to the Customs Tariff Act, 1975 when imported from Nepal to Iridia - Appellant was entitled to .the exemption under the Notification on the imported goods from Nepal - Iniroduction of s. 3A in Tariff Act levying 'Special Additional 'Uty' in the year 1998 - Notification No. 1812002-Customs dated 1.3.2000 prescribed the rates of 'Spectal Additional Duty' - Demand of 'Special
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