Home Case Index All Cases Customs Customs + AT Customs - 2001 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (12) TMI 119 - AT - CustomsExtract: .......odules incorporating a motor under ITC Heading 950380.00 adopted by Commissioner (Appeals) is correct. The plea of the respondent that when two headings are identical the last in numerical order among those which equally merits consideration is also having force and requires to be accepted. There is no merit in this appeal and hence it is rejected.
|