COLLECTOR OF CUSTOMS, BOMBAY vs BHOR INDUSTRIES LTD.

The Supreme Court upheld the classification of 'Sancticizer 429' under Heading No. 38.01/19(6) of the Customs Tariff Act, 1975, rejecting the Revenue's appeal. The Court established that plasticizers are not resins and should not be classified under Heading 39.01/06, as they are not separately defined chemical compounds. The Court emphasized the importance of how goods are known in trade and trade literature for classification purposes, affirming the decision of the Customs Excise and Gold Control Appellate Tribunal.