Supreme Court · 1990 INSC 394 · Decided 20 December 1990
Toshiba Anand Batteries LTD. Anand House, Cochin v. Collector of Customs, Cochin
- Court
- Supreme Court of India
- Citation
- 1990 INSC 394 · [1990] SUPP. 3 S.C.R. 614
- Case number
- CIVIL APPEAL No. 3868/1988
- Decided
- 20 December 1990
- Bench
- S. RANGANATHAN, N.M. KASLIWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975: Item Nos. 25.01/32 and 28.01/58-- Battery grade Manganese dioxide-Classification for custom duty-Not c the ore contents in its crude form but ore contents in the form purified or upgraded by electrolysis. The appellant-assessee in the appeals is a manufacturer of dry manganese dioxide from abroad having a manganese dioxide content of 91 %. Its claim is that D customs duty is payable on this item under heading 25.01/32(3) of the Customs Tariff Act, 1975 whereas the revenue authority says that the item imported falls under heading 28.01/58. The rate of
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