AKBAR BADRUDDIN JIWANI vs THE COLLECTOR OF CUSTOMS

The Supreme Court held that the term 'marble' in Tariff Entry No. 25.15 of the Customs Tariff Amendment Act, 1985 must be interpreted in a technical and scientific sense rather than a commercial one, as it is part of a distinct classification of calcareous stones. The Court emphasized that the interpretation should harmonize with the statutory context, ensuring that 'marble' remains distinct from other items listed in the tariff entry. The appeal was allowed, overturning the Collector's order that classified the goods as marble requiring a specific import license.