Are you looking for a legal research tool ?
Get Started
Do check other products like LIBIL, a legal due diligence tool to get a litigation check report and Case Management tool to monitor and collaborate on cases.

Saurashtra Chemicals v. Collector Of Customs

Saurashtra Chemicals v. Collector Of Customs

(Supreme Court Of India)

Civil Appeal No. 5406-5407 Of 1985 | 25-09-1997

1. These appeals are directed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal dated 26-8-1985 whereby carbon seal rings imported by the appellant for the purpose of use in the spare parts for turbo sets and compressors in the cement factory of the appellant were held to be classifiable under Heading 68.01/16 of the Customs Tariff as claimed by the Revenue and not under Heading 84.65 as claimed by the appellant. In the Tribunal there was difference of opinion. The Vice-President and two members decided against the appellant while two members decided in favour of the appellant

2. We have perused the judgment of the majority. We are of the view that the judgment of the majority does not suffer from any error which may call for interference by this Court under Article 136 of the Constitution. The appeals are, therefore, dismissed. No orders as to costs.

Advocate List
  • For
Bench
  • HON'BLE JUSTICE B. N. KIRPAL
  • HON'BLE JUSTICE S. C. AGRAWAL
Eq Citations
  • 1997 (95) ELT 455 (SC)
  • (1998) 9 SCC 361
  • 1998 (79) ECR 765 (SC)
  • JT 1998 (8) SC 39
  • LQ/SC/1997/1302
Head Note

Customs — Classification of goods — Carbon seal rings — Heading 68.01/16 or 84.65 — Perused the judgment of the majority — Held, the judgment of the majority does not suffer from any error which may call for interference by Supreme Court under Art. 136 of the Constitution