Supreme Court · 1994 INSC 613 · Decided 14 December 1994
M/S Ballar Pur Industries LTD. v. The Collector of Customs (Appeal), Customs House, Madras
- Court
- Supreme Court of India
- Citation
- 1994 INSC 613 · [1994] SUPP. 6 S.C.R. 615
- Case number
- CIVIL APPEAL No. 2288/1986
- Decided
- 14 December 1994
- Bench
- R.M. SAHAI, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Customs Act
Headnote
Customs Tariff Act, 1975: First Schedule (as it stood prior to its amendment on 28.2.1986)-Import tariff-Item No. 84.31and68.01116(1) A B - Interpretation of-"Granite Press Ro/l"-Import of-Levy of duty-Held classifiable under tariff item No. 84.31 and not under item No. 68.01116(1). C whose function was to give final finish or polish to paper, to be use~ as a part of machinery in one of its paper manufacturing units. For levying duty on it the Collector (Appeals) classified it under Import Tariff item D No.84.31 of the First Schedule to the Customs Tariff Act, 1975. However,
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