Supreme Court · 2002 INSC 183 · Decided 4 April 2002
M/S Grasim Industries LTD. v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 2002 INSC 183 · [2002] 2 S.C.R. 945
- Case number
- CIVIL APPEAL No. 1951/1998
- Decided
- 4 April 2002
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE, ARIJIT PASAYAT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B Customs Tariff Act, 1975-Tariff item : Sub-heading 6815.10 and 8419.50-Chapter 84 .. Note (I) (a)-Karbate Tubes which are, Part of Heat exchangers-Classification of under sub-heading 6815.10-Claim for C classification under sub-heading 8419.50-Held by tribunal that it cannot be classified in I (a) of Chapter 84-Plea that the Note excludes only the entries in sub-heading 6804, hence by appli~tion of principle ofejusdem generis only the articles similar to the items "in sub-heading 6804 would be excluded-On appeal-Held, D since the language of the Note is clear and unambiguous and
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)