UNITED OFFSET PROCESS PVT. LTD. vs ASSTT. COLLECTOR OF CUSTOMS, BOMBAY AND ORS.

The Supreme Court addressed the classification of the Colour Scanner Chromagraph C-299 under the Customs Tariff Act, specifically Tariff Items 84.35 and 90.10. The Court held that in the absence of a specific technical definition in the statute, goods should be classified based on their common usage in trade, emphasizing the principle of classification by trade parlance. The appeal was allowed, and the matter was remanded to the Tribunal for proper classification according to how the goods are dealt with in the industry.