1999 INSC 0851
SUPREME COURT OF INDIA
Steel Authority of India
Vs.
Collector of Customs
C.A.Nos.6600 of 1995

                                        (S.P.Bharucha and V.N.Khare JJ.)
                                                      28.10.1999
                                                       ORDER

The Text below is only a summarized version of the order pronounced
Appellant claimed benefit of exemption notification in respect of refractory blocks of special shape
imported by them. Tribunal declined to take trade notice into account on ground that it could not
enlarge scope of notification. On appeal Supreme Court held that authorities were bound by trade
notices that they issue and cannot argue to contrary.