Supreme Court · 1994 INSC 424 · Decided 29 September 1994
M/S Moorco (India) LTD. Madras v. The Collector of Customs, Madras
- Court
- Supreme Court of India
- Citation
- 1994 INSC 424 · [1994] SUPP. 4 S.C.R. 81
- Case number
- CIVIL APPEAL No. 4342/1986
- Decided
- 29 September 1994
- Bench
- R.M. SAHAI, N.P. SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
(INDIA) LTD. MADRAS v. THE COLLECTOR OF CUSTOMS, MADRAS SEPTEMBER 29, 1994 [R.M. SAHAI AND N.P. SINGH, JJ.) Customs Ac~ 1962 : A B Schedule-<Jeneral rule for intelpretation-Rules 2(b ), 3( a) (b) ( c )-Ap­ plicability of rules-When arises-<Joods consisting of more than one material C or of components of flow mete..-Levy of duty-Held D components are to be classified under item 90.24 for levy of duty. The appellant, a manufacturer of "Volumetric displacement type flow meter", imported components and accessories for being used in the flow meter. The
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