Supreme Court · 2023 INSC 50 · Decided 17 January 2023
Hewlett Packard India Sales PVT. LTD. (Now HP India Sales PVT. LTD.) v. Commissioner of Customs (Import), Nhava Sheva
- Court
- Supreme Court of India
- Citation
- 2023 INSC 50 · [2023] 1 S.C.R. 1123
- Case number
- CIVIL APPEAL No. 5373/2019
- Decided
- 17 January 2023
- Bench
- SURYA KANT, VIKRAM NATH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4A, 4
Headnote
Central Excise Tariff Act, 1985 - Central Excise Act, 1944 - ss.4A and 4 - Appellants imported certain units of the 'All-in-one integrated Desktop computer' and classified them under 'Tariff Item 8471 50 00' as self-assessment procedure - During subsequent examination by the Custom Authorities, the concerned goods were classified under 'Tariff Item 8471 30 10', and this classification was confirmed by various Adjudicating Authorities - Adjudicating Authorities held that the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)