Supreme Court · 2001 INSC 115 · Decided 23 February 2001
Real Optical CO. v. Appellate Collector of Customs and ANR.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 115 · [2001] 2 S.C.R. 70
- Case number
- CIVIL APPEAL No. 467/1987
- Decided
- 23 February 2001
- Bench
- S.S.M. QUADRI, S.N. PHUKAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Excise Laws : )- c Central Excises and Salt Act, 1944 : Rough Ophthalmic Blanks-Classification of-Tariff item No. 23-A( 4) or Residuary Tariff Item No. 68--Held: Identity of an article is associated with its primary function-The functional character of Rough Ophthalmic Blanks is .,, ... different lenses- D Hence, Rough Ophthalmic Blanks are not classifiable under Tariff Item No. 23- A(4) but under Residuary Tariff Item 68 attracting a lower rate of dutr- Central Excise Tariff. The appellant imported Rough Ophthalmic Blanks and was called E upon to pay countervailing duty, which it paid.
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