Supreme Court · 2010 INSC 631 · Decided 21 September 2010
L.M.L. LTD. v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2010 INSC 631 · [2010] 12 S.C.R. 80
- Case number
- CIVIL APPEAL No. 3764/2003
- Decided
- 21 September 2010
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act 1975: Customs Tariff Headings 49. 06 and 49. 11; Sub-Heading 8524.39 and 8524.90 - 'CD ROM' containing images of drawing and designs of engineering goods - Classification of - Held: Not classifiable under Tariff Heading 49. 06 or 49. 11 0 as other printed matter - Alternative under Sub-Heading 8524.39 or 8524.90 not acceptable - Thus, assessee not entitled for the benefit of Nil rate of duty under Notification No. 1712001 dated 1. 3. 2001 - Notifications. Classification of goods - Interference by Supreme Court E - Held: Classification of goods involves technical and
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