Supreme Court · 2000 INSC 317 · Decided 11 May 2000
Collectors of Customs, Bombay v. M?S Grasim Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 317 · [2000] SUPP. 1 S.C.R. 261
- Case number
- CIVIL APPEAL No. 11388/1995
- Decided
- 11 May 2000
- Bench
- S.P. BHARUCHA, S.S.M. QUADRI, SHIVARAJ V. PATIL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B Customs Tariff Act, 1975-Heading 84.17(/) and 68.0I/16(1)­ Classification under-Held, if the goods in question are machinery, plant and similar laboratory equipment or parts thereof. they fall within Chapter C 84 of the Act; but if they are millstones, grindstones or other articles that of four cases of hydrochloric acid synthesis unit of combustion chambers by the respondent-Classification of-Held, though the combustion chamber of the goods in question is made of graphite, the goods constitute a complete unit D and an equipment and thus there can be no hesitation in holding
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