Supreme Court · 2005 INSC 497 · Decided 7 October 2005
M/S. Western India Plywoods LTD. v. Collector of Customs, Kochin
- Court
- Supreme Court of India
- Citation
- 2005 INSC 497 · [2005] SUPP. 4 S.C.R. 218
- Case number
- CIVIL APPEAL No. 4234/2000
- Decided
- 7 October 2005
- Bench
- RUMA PAL, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975--SH 8439.91 and SH 8479.89-Jmport of Pulp making machinery-Machinery comprising of five components including C motor vibrator with actuator-Classification of motor vibrator with actuator­ CEGA T classifying it under residuary heading 8479.89-Challenged by the any other heading-,-The function of Motor vibrator with actuator is to regulate .the flow of wood chips into screw feeder at a predetermined rate and therefore it is not a prime mover as held by CEGAT-This aspect D requires in-depth examination-Matter remanded back for reconsideration. Appellant
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