KALYANI BREWERIES LTD. vs ASSTT.COLLECTOR OF CUSTOMS CALCUTTA — C.A. No. 2767/2000

Case under Section XVI. Status: Disposed.

Disposed

CNR: SCIN010040642000

Filing Date

03-Mar-2000

Registration No

C.A. No. 2767/2000

Diary Number

4064/2000

Order Date

11-Oct-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section XVI

Petitioner(s)

  1. 1.KALYANI BREWERIES LTD.

Respondent(s)

  1. 1.ASSTT.COLLECTOR OF CUSTOMS CALCUTTA

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 11-Oct-2001

    ROP - of Main CaseView PDF

  3. 03-Mar-2000

    Case filed

    Registration No. C.A. No. 2767/2000

casestatus.in Summary

Summary: The Supreme Court dismissed Kalyani Breweries' appeal on October 11, 2001. The case involved whether an automatic bottle labelling machine imported for beer bottling qualified for customs exemption under a notification for food processing/packaging machinery. The Court held that beer cannot be classified as a "food article" due to its alcoholic content and statutory health warnings, and therefore affirmed the High Court's decision denying the exemption to the machine. This case analysis is maintained by casestatus.in based on publicly available court records.

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