MOORCO (INDIA) LTD. MADRAS vs COLLECTOR OF CUSTOMS, MADRAS

The Supreme Court addressed the interpretation of tariff headings under the Customs Act, specifically Tariff Heading 90.24 and 90.29, concerning the classification of imported components for volumetric displacement type flow meters. The Court held that the imported items, being components used solely for the manufacture of flow meters, should be classified under Tariff Heading 90.24, thus attracting the corresponding duty rate. The Assistant Collector's findings were upheld, establishing that specific provisions take precedence over general ones in tariff classification.