Collector of Customs, Bangalore & Anr. v. Maestro Motors Ltd. & Anr.

9 SCC 412Reported decision2005#25838 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Judgments citing Collector of Customs, Bangalore & Anr. v. Maestro Motors Ltd. & Anr.

Commissioner of Customs (Import) vs. M/S Welkin Foods

C.A. No.-005531 - 2025Supreme Court06 Jan 2026

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 46

…of the complete or finished article is obvious from the goods as presented at the time of importation; or (ii) goods presented in unassembled or disassembled form. [See Collector of Customs, Bangalore & Anr v. Maestro Motors Ltd. & Anr, reported in (2005) 9 SCC 412, Commissioner of Customs, New Delhi v. Sony India Limited, reported in (2008) 13 SCC 145 and Salora International Limited v. Commissioner of Central Excise, New Delhi, reported in (2012) 9 SCC 662] 30. GRI 2 (b) deals with mixtures consisting of different materials or substances and goods that are produced from different materials or substanc…

Commnr. of Central Excise, Delhi vs. M/S. Sandan Vikas (I) Ltd

Appeal stands disposed of with

C.A. No.-009730-009730 - 2003Supreme Court01 Jul 2015

…which reads as air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated) of the Central Excise Tariff Act. 2 (2005) 9 SCC 412 Page 11 JUDGMENT 11 Learned counsel would contend that during the disputed period i.e. 1.8.1991 to 28.2.1993, the respondent was clearing the automotive gas compressors and the air-conditioning kits (without gas compressors) under different gate passes, which were supplied separately, and at different point of time and on that b…

Commnr. of Central Excise, Delhi vs. M/S. Sandan Vikas (I) Ltd

Appeal stands disposed of with

C.A. No.-009730-009730 - 2003Supreme Court01 Jul 2015

…which reads as air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated) of the Central Excise Tariff Act. 2 (2005) 9 SCC 412 Page 11 JUDGMENT 11 Learned counsel would contend that during the disputed period i.e. 1.8.1991 to 28.2.1993, the respondent was clearing the automotive gas compressors and the air-conditioning kits (without gas compressors) under different gate passes, which were supplied separately, and at different point of time and on that b…

Collector of Customs, Bangalore & Anr. v. Maestro Motors Ltd. & Anr. (9 SCC 412) — Cited in 3 Judgments | BharatTax