Collector Of Customs, Bombay vs M/S.Grasim Industries Limited

The Supreme Court addressed the classification of hydrochloric acid synthesis units under the Customs Tariff Act, 1975, specifically under Heading 84.17(1) versus Heading 68.01/16(1). The Court held that the goods in question were correctly classified under Heading 84.17(1) as they pertained to machinery, rejecting the appellant's argument that they fell under Heading 68.01/16(1) due to exclusions in Note 1(a) of Chapter 84. The appeal was dismissed, affirming the decisions of the Collector of Customs (Appeals) and the CEGAT.