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2012 (3) TMI 273 - SUPREME COURTRelief - Notification No.17/01-Cus dated 1.3.2001, as amended by Notification No.44/01-Cus, dated 26.4.2001 - Customs authorities had refused to accept the request of the assessee and accordingly, had directed the assessee to pay the duty under the provisions of the Customs Act, 1962 - It is a settled proposition in a fiscal or taxation law that while ascertaining the scope or expressions used in a particular entry, the opinion of the expert in the field of trade, who deals in those goods, should not be ignored, rather it should be given due importance - In G.P. Ceramics Private Limited v. Commissioner, Trade Tax, Uttar Pradesh, (2009) 2 SCC 90 - Decided in favor of the assessee
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