Supreme Court of India
M/s. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise
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.
What the Court ordered
We are of the view that CESTAT has rightly upheld the levy of customs duty.
Judgment, page 32
From the headnote
Customs Act, 1962 – Central Excise Act, 1944 – s.3 – Appellant, a 100% Export Oriented Unit (EOU) was en gaged in production of cut flowers and flower buds – The 100 % EOU is required to export all articles produced by it and was exempted from payment of customs duty on the imported inputs u sed during production of the exported articles vide exemption notification d ated 03.06.1994 – Under the said notification, exemption on levy of customs duty was extended even to the inputs used in pro duction of articles sold in domestic market – Thereafter, came amended notification dated 18.05.2001, by
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors.
- 2010 Commissioner of Central Excise, New Delhi v. M/s Hari Chand Shri Gopal & Other
- 1989 Gujarat Travancore Agency, Cochin v. Commissioner of Income-tax, Kerala, Ernakulam
- 2013 M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
- 2016 Union of India & Anr. v. M/s Indusind Bank Ltd. & Anr.
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