Supreme Court · 2008 INSC 614 · Decided 8 May 2008
M/S. Deepak Agro Solution LTD. v. Commissioner of Customs, Maharashtra
- Court
- Supreme Court of India
- Citation
- 2008 INSC 614 · [2008] 7 S.C.R. 1139
- Case number
- CIVIL APPEAL No. 5210/2006
- Decided
- 8 May 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
· M/S. DEEPAK AGRO SOLUTION LTD. . \/. . COMMISSIONER OF CUSTOMS, MAH~RASHTRA · (Civil Appeal No. 5210 of 2006) MAY 8, 2008 . (S.B. SINHA AND V.S. SIRPURKAR, JJ.) Customs Tariff Act - Tariff Heading 25.03 or 3~.0B - 'Brimstone 90' Classification of - Held: Is classifiable for. agricultural purposes - Entry 25.03 cdvers refined but also unrefined Sulphur, U$ed for different purposes including . agricultural purposes.~ While Sulphur in tariff entry No:3808 0 ~ · is used for insecticides, fungicides, herbicides etc. - It is to be · put i.Jp ir; forms or
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