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2000 Supreme(SC) 765

R.C.LAHOTI, S.RAJENDRA BABU
Dai Ichi Karkaria LTD. – Appellant
Versus
Union Of India – Respondent


JUDGMENT

Rajendra Babu, J.-By Notification No. 210/82 dated September 10, 1982 (as amended by Public Notice dated September 20, 1983) issued under Section 25(i) of the Customs Act the Government of India exempted from payment of customs duty and additional duty of customs on all raw materials and components imported for the manufacture of goods to be supplied to various organisations such as I.D.A. that is, the International Development Association, International Bank for Reconstruction and Development (I.B.R.D.) or bilateral or multilateral aided projects. The said notification stated that it would be in force till September 10, 1987. By Notification No. 513/86 dated December 30, 1986 issued under Section 25(i) of the Customs Act the Central Government exempted raw materials and components required for the manufacture of the goods to be supplied to the O.N.G.C. or G.A.I.L. from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 as is in excess of the amount calculated at the rate of 25% ad valorem and whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975 sub
























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