DAI-ICHI KARKARIA LTD. vs UNION OF INDIA

The Supreme Court examined the validity of Notifications No. 210/82 and No. 513/86 under Section 25(i) of the Customs Act, which provided exemptions from customs duty for raw materials supplied to O.N.G.C. The Court held that the withdrawal of the exemption was unjustified as it disrupted the established policy of promoting indigenous manufacturing without any new circumstances warranting such a change. The Court ruled in favor of the appellant, reinstating the exemption until the originally specified date of September 10, 1987.