COMMNR. OF CUSTOMS(PREV.), GUJARAT vs M/S. RELIANCE PETROLEUM LTD.

The Supreme Court examined the validity of exemption notification No.11/97-Cus under Section 25 of the Customs Act, 1962, which granted exemptions for imported goods, including EOT mobile cranes for setting up crude petroleum refineries. The Court held that the classification of the crane as a 'mobile crane' was valid despite the appellant's mischaracterization as a 'motor vehicle', affirming the Tribunal's decision that the crane met the necessary criteria for exemption. The appeal was dismissed, upholding the exemption granted under the notification.