L.M.L. Ltd. vs Collector Of Central Excise, Kanpur

The Supreme Court addressed whether Special Additional Duty (SAD) is leviable on goods imported and stored in a warehouse. The appellant challenged the addition of a 4% SAD, arguing that existing precedents were in conflict. The Court upheld the assessment, affirming the ruling in Kiran Spinning Mills and rejecting the appellant's contention that other judgments created a conflict in law.