Supreme Court · 1999 INSC 210 · Decided 28 April 1999
M/S Nirulas Corner House PVT. LTD. v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1999 INSC 210 · [1999] 2 S.C.R. 919
- Case number
- CIVIL APPEAL No. 138/1986
- Decided
- 28 April 1999
- Bench
- AJAY PRAKASH MISRA, R.P. SETHI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Customs Tariff Act, 1975-Sections 2 and 3 Headings 84.15, 84.19, 84.26, 84.30 (I) & 84.59(2) Applicability of-Jn classification of Can Filler, Fruit Feeder and Ripple Machine-These machines imported under a single order together with continuous ice cream freezer-Held, these machines were C under Heading 84.19 and 84.30(1) and not under Heading 84.15 and liable to CVD under Excise Tariff Item 29-A(J)-Further, continuous ice cream freezer rightly classified under Heading 84. 15-Excise-Central Excises and Salt Act, 1944, Items 29-A(J) and 68. D Appellant had imported under one
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