2016 (12) TMI 522

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.... For the Respondents : Sh. Kavindra Gill, CGSC, for UOI. Sh. Sanjeev Narula, Sr. Standing Counsel with Sh. Abhishek, Advocate ORDER 1. Issue notice. Sh. Kavindra Gill, CGSC accepts notice on behalf of Respondent No.1 and Sh. Sanjeev Narula, Sr. Standing Counsel accepts notice on behalf of Respondent Nos. 2 and 3. 2. With consent, the matter was heard finally. 3. The petitioner seeks ....

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....reme Court in SRF Ltd. vs. Commissioner of Customs, Chennai 2015 (318) ELT 607 (SC) and the order of this Court in Micromax Informatics Ltd. vs. UOI and Ors. in W.P.(C) 4712/2016, decided on 28.09.2016. This Court in Micromax Informatics Ltd. (supra) extracted the contentions and findings recorded by the Supreme Court which had considered earlier rulings, such as, Motiram Tolaram vs. Union of Indi....

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....own in Thermax Private Limited and Hyderabad Industries Limited was summarised in the following manner: 15. The ratio of the aforesaid judgment in Thermax Private Limited (supra) was relied upon by this Court in Hyderabad Industries Ltd. (supra) while interpreting Section 3(1) of the Tariff Act itself; albeit in somewhat different context. However, the manner in which the issue was dealt ....

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.... the second limb is relatable to the use of that expression in the first limb which is of a like article being produced or manufactured in India. The words 'if produced or manufactured in India' do not mean that the like article should be actually produced or manufactured in India. As per the explanation if an imported article is one which has been manufactured or produced, then it must be....