1995 (1) TMI 88 - HC - Customs

Summary

The High Court of Madhya Pradesh at Jabalpur ruled in a petition under Art. 226 of the Constitution of India that the demand for duty on iron and steel products used in the construction of a shed by a company manufacturing scooters under the brand name "KINETIC HONDA" was untenable in law. The court quashed the show cause notice, stating that the activity of fabrication did not constitute the manufacture of goods. The petition was allowed with no costs, and any security amount was to be refunded to the petitioner. (Case citation: 1995 (1) TMI 88)