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of <h1>Supreme Court dismisses Civil Appeals in 2017 case, upholding lower court decision.</h1> <h3>COMMISSIONER OF CUSTOMS AND SERVICE TAX, BANGALORE Versus M/s LGC PROMOCHEM INDIA PVT LTD ETC ETC</h3> The SC in 2017 dismissed the Civil Appeals, finding no reason to interfere with the impugned judgment. - COMMISSIONER OF CUSTOMS AND SERVICE TAX, ... Classification and eligibility to the benefit of Notification - Import of chemicals of various descriptions declared them as Pharmaceutical Reference Standards (PRS) classifying the same under Customs Tariff Heading No.38 22 00 90 - claimed benefit of Notification No.21/2002-Cus. dated 1.3.2002 and Notification No.12/2002-Cus. dated 17.3.2012 - Held that:- There is no cogent reason to entertain the appeals - The judgment impugned does not warrant any interference - appeal dismissed. The Supreme Court of India in 2017 dismissed the Civil Appeals as there was no reason to interfere with the impugned judgment.
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