1997 (10) TMI 72 - SCH - Customs

Summary

The Supreme Court held that Off-set Litho Paper Plates imported by the respondent are classified as printing plates under Heading 84.34, not coated paper under Heading 48.01/21. The appeals by the Revenue were dismissed, with no order as to costs. (Citation: 1997 (10) TMI 72 - SC Order)