REGENT COMPUTRONICS PVT. LTD.

UNION OF INDIA (UOI) Appellant

V/S

KALYANI BREWERIES LTD. Respondents

Referred Judgements :-

QUINN V. LEALHAIN [REFERRED TO]
ORIENTAL CARPET MFG. (INDIA) LTD. V. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
UNION OF INDIA V. V.M.SALGAONCAR AND BROS. (P) LTD. AND ORS. [REFERRED TO]
ICHCHAPUR INDUSTRIAL COOPERATIVE SOCIETY LTD. V. COMPETENT AUTHORITY,OIL AND NATURAL GAS COMMISSION AND ANR. [REFERRED TO]
STATE OF BOMBAY VS. VIRKUMAR GULABCHAND SHAH [REFERRED TO]
RAM NARIAN VS. STATE OF UTTAR PRADESH [REFERRED TO]
G I T ANDHRA PRADESH VS. TAJ MAHAL HOTEL SECUNDERABAD [REFERRED TO]
PYARALI K TEJANI VS. MAHADEO RAMCHANDRA DANGE [REFERRED TO]
REGIONAL MANAGER VS. PAWAN KUMAR DUBEY [REFERRED TO]
STATE OF TAMIL NADU VS. R KRISHNAMURTHY [REFERRED TO]
MUNICIPAL CORPORATION OF DELHI VS. GURNAM KAUR [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE BOMBAY 1 VS. PARLE EXPORTS PRIVATE LIMITED [REFERRED TO]
KRISHENA KUMAR BALBIR SINGH DESH RAJ KOHLI R N MUBAYI PRESIDENT ALL INDIA RETIRED RAILWAYMEN P F TERMS ASSOCIATION BRIJ MOHAN KAUL K RAVI VERMA VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SUN ENGINEERING WORKS PRIVATE LIMITED [REFERRED TO]
MITTAL ENGINEERING WORKS PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE MEERUT [REFERRED TO]
MUNICIPAL CORPORATION FOR THE CITY OF THANE VS. ASMACO PLASTIC INDUSTRIES [REFERRED TO]
STATE OF BIHAR VS. STEEL CITY BEVERAGES LIMITED [REFERRED TO]
MUNICIPAL BOARD SAHARANPUR VS. IMPERIAL TOBACCO OF INDIA LIMITED [REFERRED TO]
JAYA SEN VS. SUJIT KUMAR SARKAR [REFERRED TO]
STATE OF TAMIL NADU VS. WANDER LIMITED [REFERRED TO]

JUDGEMENT

(1.) Whether 'beer' is a 'food article' within the meaning of an Exemption Notification No. 125/86-Cus., dated 17-2-1986 has fallen for our decision in this appeal. The said notification reads thus :-

(2.) The writ petitioner is a company registered and incorporated under the Companies Act. It imported a fully automatic bottle labelling machine. The petitioner contend that the said machine is classifiable under Section IV of the First Schedule appended to the Customs Tariff Act, 1975, and, thus eligible for exemption from payment of customs duty in terms of the aforementioned notification.

(3.) It is not disputed that under the said notification exemption from customs duty have been granted to the goods specified in Column 2 of the Table annexed thereto when imported into India for use in processing/packaging of food articles. The petitioner has contended that beer is a food article on the following grounds :-

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UNION OF INDIA UOI Vs. KALYANI BREWERIES LTD

Referred Judgements :-

JUDGEMENT

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