Commissioner Of Customs, Kolkata vs M/S. Rupa & Co. Ltd

The Supreme Court ruled on the applicability of Notification No. 29/97-Cus under the Customs Act, 1962, specifically referencing Section 25. The Court held that capital goods imported under the Export Promotion Capital Goods Scheme (EPCG Scheme) are exempt from customs duty and additional duty if used for manufacturing specified products, including textile garments. The judgment clarified the conditions under which such exemptions apply, emphasizing the need for compliance with the notification's requirements for exemption.