Supreme Court · 2022 INSC 666 · Decided 11 July 2022
Commissioner of Customs and Central Excise, Amritsar (Punjab) v. M/S D.L. Steels Etc
- Court
- Supreme Court of India
- Citation
- 2022 INSC 666 · [2022] 17 S.C.R. 151
- Case number
- CIVIL APPEAL No. 2360/2009
- Decided
- 11 July 2022
- Bench
- SANJIV KHANNA, BELA M. TRIVEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975 - Dispute regarding classification of dried pomegranate seeds/'anardana' in tariff entries under Heading 0813 as claimed by the Customs Authorities or under Heading 1209 as claimed by the two consignments of 'anardana' from Pakistan and they classified the goods under the tariff sub-heading 1209.99.90 which attracts basic custom duty at the rate of 5% plus education cess at the rate of 2% - However, according to Customs Authorities the goods falls under sub-
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