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Collector of Customs Vs. Warner Hindustan Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Direct Taxation

Reported in : (1986)(9)ECC108

providing for the modification and alteration of terms and conditions in the mining leases granted prior to the Mines and Minerals (Regulation and Development) Acts of 1948 and 1957 that were required to be construed. The Bihar … Lord Radcliffe in Inland Revenue Commissioners v. Dowdall, O'Mahoney and Co. Ltd., 1952 AC 401 that the beliefs or assumptions of those who frame Acts … as to be assessable to duty under Item No. 73.15(2) of the First Schedule to the Customs Tariff Act, 1975 (the Schedule and the Act for short), or they are assessable to duty under Item 73.15(1) of … by Perry - 5th Edition]; (d) in terms of Note 3 of Section XV of the Schedule, an alloy of base metals is to be