TAMIL NADU NEWSPRINT AND PAPERS LTD. vs APPRAISER,A.DEPT.CUSTOMS HOUSE, .

The Supreme Court examined the applicability of Exemption Notification No. 62/83 under Section 25(1) of the Customs Act, 1962, concerning the import of machinery by the appellant. The Court held that the appellant was not entitled to the exemption as the machinery was imported under a specific contract registered under Item 84.66 of the Customs Tariff Act, 1975, which required payment of auxiliary duty as per Notification 61/83. The Division Bench's reversal of the Single Judge's decision was upheld, denying the exemption claim.