KALYANI BREWERIES LTD. vs ASSTT.COLLECTOR OF CUSTOMS CALCUTTA — C.A. No. 2767/2000
Case under Section XVI. Status: 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
Petitioner(s)
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1.KALYANI BREWERIES LTD.
Respondent(s)
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1.ASSTT.COLLECTOR OF CUSTOMS CALCUTTA
Adv. B. KRISHNA PRASAD
Case History
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Case disposedDisposed
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11-Oct-2001
ROP - of Main CaseView PDF
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03-Mar-2000
Case filed
Registration No. C.A. No. 2767/2000
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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