Harijan Mangri Siddakka And Ors. VS. Oriental Insurance Co. Ltd. And Anr.

Extract

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Harijan Mangri Siddakka And Ors. VS. Oriental Insurance Co. Ltd. And Anr.

The Judgement Information System CASE NO.: Appeal (civil) 5210 of 2006

PETITIONER: M/s. Deepak Agro Solution Ltd RESPONDENT: Commissioner of Customs, Maharashtra DATE OF JUDGMENT: 08/05/2008

BENCH: S.B. SINHA & V.S. SIRPURKAR

JUDGMENT: JUDGMENT 1

REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 5210 OF 2006

M/s. Deepak Agro Solution Ltd.

Versus Commissioner of Customs, Maharashtra ....

Respondent JUDGMENT

S.B. SINHA, J.

1. Whether "Brimstone 90" which contains about 90% of Sulphur and 10% of Bentonite by way of inert filler would come within the classification under "Heading 25.03" of the Customs Tariff and the Central Excise Tariff or "Heading 38.08" is the question involved in this appeal.

2 imported 200 MT of "Brimstone 90". The certificate of analysis available on record shows the Sulphur content of the imported

2 goods was 90.10 % , inert filler (Bentonite) at 9.60 % and, the moisture content was 0.30 %.

3. "Brimstone 90" was classified under the Customs Tariff heading 25.03 by the Customs, Excise and Service Tax Appellate Tribunal in the case of Deepak Fertilsers & Petrochmeicals Corporation Ltd. vs. Commissioner of Customs, Nhava Sheva :...

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