M/S. BALLARPUR INDUSTRIES LTD. vs THE COLLECTOR OF CUSTOMS(APPEALS)

The Supreme Court examined the classification of the 'Granite Press Roll' under the Customs Tariff Act, 1975, specifically under Import Tariff Item No. 68.01/16(1) as determined by the CEGAT, contrasting it with the Collector (Appeals) classification under Item No. 84.31. The Court held that the CEGAT's classification was justified as the Granite Press Roll is a component of paper finishing machinery, thus affirming the CEGAT's decision. The appeal under Section 130-E of the Customs Act, 1962 was dismissed.