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1994 (12) TMI 156 - SC - CustomsWhether there was justification for the CEGAT to classify the article “Granite Press Roll” under Import Tariff Item No. 68.01/16(1) of the 1st Schedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, as against its classification made by the Collector (Appeals) under Import Tariff No. 84.31? Held that:- When classification of imported article - the Granite Press Roll - ought to have been made under Tariff Item No. 84.31 of Chapter 84, as is held by us, CEGAT has gone wholly wrong in clssifying that article under Import Tariff Item No. 68.01/16(1) of the Ist Schedule to the Customs Tariff Act, 1975, particularly when that article could not have been regarded as an article of stone, as such, to become an excepted item under Note 2 to Section XVI read with Note 1(a) to Chapter 84, warranting its classification under Heading in Chapter 68 and according to rules governing classification of materials or substances or their parts. Since `Granite Press Roll’ is an imported article, which is classified by us as Tariff Item 84.31 of the 1st Schedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, the import duty payable thereon is only as provided thereunder. Appeal allowed.
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