M/S SUPER CASSETTES INDUSTRIES LTD. vs COMMNR. OF CUSTOMS, NEW DELHI

The Supreme Court addressed the applicability of concessional customs duty under Notification No.94/96-Cus. and the levy of countervailing duty (CVD) on re-imported repaired goods under Section 3(1) of the Customs Tariff Act, 1975. The Court held that since the magnetic heads were merely repaired and not manufactured, CVD was not leviable. The Court ultimately upheld the appellant's claim for exemption from CVD, reversing the Tribunal's decision which had applied Section 20 of the Customs Act, 1962 incorrectly.