THERMAX PVT. LTD. vs THE COLLECTOR OF CUSTOMS, BOMBAY

The Supreme Court held that the benefit of Chapter X of the Central Excise Rules, 1944 can be claimed by any person, not just manufacturers, for remission of duty on excisable goods. The Court clarified that Rule 192 applies to importers as well, allowing them to sell goods at concessional rates if the purchaser meets the specified requirements. The Court upheld the applicability of exemptions under Section 8 of the Customs Tariff Act, 1975, emphasizing that the highest rate of duty under Section 3(1) does not negate the concession available to importers.