Supreme Court · 2023 INSC 313 · Decided 29 March 2023
Cce, Aurangabad v. M/S Videocon Industries LTD. THR. Its Director
- Court
- Supreme Court of India
- Citation
- 2023 INSC 313 · [2023] 6 S.C.R. 259
- Case number
- CIVIL APPEAL No. 5622/2009
- Decided
- 29 March 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975 - First Schedule - Chapter 90 - LCD panels - Classification of - CESTAT held that the LCD panels imported by assesses were classifiable in Chapter Heading 9013.8010 of the First Schedule to the 1975 Act - Held: Reasoning and conclusion under Chapter 90, Entry 9013.8010, is sound and unexceptionable. Customs Tariff Act, 1975 - First Schedule - Section XVI, XVII - Chapters 85 and 90 - General Interpretive Rules and Notes - Plea of revenue that by virtue of Note 2 (b) to Chapter 85, the goods are
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