COLLECTOR OF CUSTOMS versus M/S. MODI RUBBER LTD.

COLLECTOR OF CUSTOMS versus M/S. MODI RUBBER LTD.

Clause IA of Notification No. 82/86 (as amended) excludes only styrene butadiene rubber and oil extended styrene butadiene rubber from the benefit of the notification, not styrene butadiene latex. Therefore, the assessee is entitled to the exemption.

Parties
Appellant: Collector of Customs; Respondent: Modi Rubber Ltd.
Jurisdiction
India
Judgment Date
01 December 1999
Procedural Posture
Civil Appeal / Supreme Court Judgment
Outcome
Appeal dismissed
Legal Topics
Exemption From Customs Duty, Interpretation of Exemption Notifications, Import of Styrene Butadiene Latex
Taxation Customs Law Exemption From Customs Duty Interpretation of Exemption Notifications Import of Styrene Butadiene Latex

Case Brief

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Parties

Collector of Customs

Appellant

Modi Rubber Ltd.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether styrene butadiene latex is excluded from exemption under Notification No. 82/86 (as amended on 2.4.1986) by Clause IA
  2. 2 Proper construction of Clause IA vis-à-vis the principal clause in the notification

Ratio Decidendi

Clause IA of Notification No. 82/86 (as amended) excludes only styrene butadiene rubber and oil extended styrene butadiene rubber from the benefit of the notification, not styrene butadiene latex. Therefore, the assessee is entitled to the exemption.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs