Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1992 (8) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Copper Scrap. The question is whether Copper Scrap imported by the petitioner falls under residuary Item 68 or Item 26A of the Central Excise Tariff, as it then stood prior to 1st April 1981. 2. The petitioner has imported Copper Scrap some time in 1980. The Assistant Collector of Customs, Bombay, by his order/letter dated 9-3-1982/ 23-9-1982 (Ex. D), has opined that Item 26A of the C.E.T. wil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in Dau Dayal Agarwal v. Union of India and Others (Writ Petition No. 2709 of 1982) dated July 1,1992, rendered by K. Sukumaran and Dr. B.P. Saraf, JJ. Mr. H.V. Mehta urged that decision of this Court holds the field and the same needs to be upheld. 4. After hearing Counsel for the parties and after perusing both these decisions, we are prima facie, of the opinion that the decision rendered by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... various contentions raised by the Petitioner in Writ Petition No. 2709 of 1982. There is no reference to the decision of the Kerala High Court. Prima facie, we find that the view taken by the Kerala High Court is more consistent and acceptable. 7. In view of the above circumstances, we are of the opinion that the decision of the Division Bench of this Court in Writ Petition No. 2709 of 1982 rend....