Supreme Court · 1988 INSC 323 · Decided 14 October 1988

United Offset Process PVT. LTD. v. ASSTT. Collector of Customs, Bombay and ORS.

Court: Supreme Court of India
Citation: 1988 INSC 323 · [1988] SUPP. 3 S.C.R. 531
Case number: CIVIL APPEAL No. 2129/1984
Decided: 14 October 1988
Bench: SABYASACHI MUKHERJI, K. JAGANNATHA SHETTY (2-judge bench)
Outcome: Case Allowed
Case type: Civil
Acts & sections cited: Customs Act Section 130E(b), 28

Headnote

OFFSET PROCESS PVT. LTD. v. ASSTT. COLLECTOR OF CUSTOMS, BOMBAY AND ORS. OCTOBER 14, 1988 (SABYASACHI MUKHARJI AND K. JAGANNATHA SHETTY, JJ.) Customs Tariff Act: Schedule Entries 90. JO, 90.2.'i and 84.35- Colour Scanner Chromagraph C-299-Assessability to customs duty Whether printing Trade Control Policy for the year 1981-82, under the caption "printing machinery" and filed the papers for clearance under Tariff Item No. 84.35. The Assistant Collector assessed the goods under Tariff heading 90.25(1) and levied customs duty at the rate of 40% plus D 5% auxiliary

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