Supreme Court · 2007 INSC 314 · Decided 19 March 2007
M/S Sterlite Industries (India) LTD. v. Commissioner of Customs, Chennai
- Court
- Supreme Court of India
- Citation
- 2007 INSC 314 · [2007] 4 S.C.R. 84
- Case number
- CIVIL APPEAL No. 151/2002
- Decided
- 19 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Tariff Act, 1975: Sub-headings 9022. 19 and 9027. 00-"Fully automated sequential X- C ray spectrometer"-'-C/assffication-Held, Tribunal has not examined the functional aspects of the apparatus-Matter remitted to Tribunal to decide the same de-novo after examining the catalogue imported "Fully Automated Sequential X-ray Spectrometer" and filed its "Bill of Entry" for home consumption. It claimed benefit of partial exemption Notification No. 46/96-Cus dated 23. 7.1996 and, assessing the equipment under sub-heading 9027.00, paid the
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