2001 (10) TMI 97

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....retation of the notification issued under Section 25 of the Customs Act, 1962 granting certain exemption in respect of import of various goods including Automatic Bottle Labelling Machine. This exemption which has been granted is in respect of specified food processing/packaging machines. 2. The appellant had imported automatic bottle labelling machine in connection with the bottling and labell....

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....lling of beer bottles would not be entitled to the exemption. In coming to this conclusion, the High Court also took into consideration the provisions of Article 47 of the Constitution of India which contains the Directive Principles of State Policy whereby the State is to make endeavour to bring about prohibition of intoxicating drinks and drugs which are otherwise injurious to health except for ....