Delhi HC to Decide on Interpretation of "And" in CTI 8517(iv); Next Hearing Scheduled for July 18, 2024.

The Delhi HC, in case CUSAA 44/2024, granted exemptions subject to just exceptions and disposed of the related applications. A notice was accepted by the respondent's counsel. The court framed a legal question regarding the interpretation of the word "and" in CTI 8517 (iv), questioning whether it should be read disjunctively to refer to separate products. The case is scheduled for the next hearing on 18.07.2024, with parties permitted to file brief submissions prior to this date.

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Summary of High Court Judgment: Delhi High Court

Case Citation: TMI

Judges: Hon'ble Mr. Justice Sanjeev Sachdeva and Hon'ble Mr. Justice Ravinder Dudeja

Parties:
- For the Appellant: Mr. Akshay Amritanshu, SSC, with Mr. Samyak Jain, Advocate.
- For the Respondent: Appearance not specified.

Order Details:
- CM APPLs. 27574/2024, 27575/2024 (for exemptions): Exemptions were granted subject to all just exceptions. These applications have been disposed of.

Case Reference: CUSAA 44/2024

1. Notice Issued: Notice has been accepted by the learned counsel for the respondent.
2. Question of Law Framed: The court has framed the following legal question: "Whether the word 'and' as appearing in CTI 8517 (iv) is to be read in a disjunctive manner and thus be viewed as referring to separate productsRs."
3. Next Hearing Date: The case is listed for hearing on 18.07.2024.
4. Submissions: Parties are allowed to file a brief note of submissions before the next hearing date.

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