Supreme Court · 2008 INSC 554 · Decided 29 April 2008
Orient Ceramics & India LTD. v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2008 INSC 554 · [2008] 7 S.C.R. 70
- Case number
- CIVIL APPEAL No. 5799/2002
- Decided
- 29 April 2008
- Bench
- ASHOK BHAN, J.M. PANCHAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
). Central Excise Taritr Act, 1985 - Tariff heading 6907.90 or 6908. 90 - Classification under - Import of tiles - Claim c that imported goods were unglazed porcelain tiles classifiable under tariff heading 6907. 90 - Held: In view of test report of Central Revenue Control Laboratory, tiles tiles, classifiable under tariff heading 6908. 90 - License was required for import for such goods - D Also tiles manufactured by assessee were not 'other ceramic articles' under tariff entry 6914.10. )_ The question which arose for consideration in this appeal was whether the goods imported
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