COLLECTOR OF CUSTOMS, BOMBAY vs 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), affirming the decisions of the Collector of Customs (Appeals) and the Customs Excise and Gold (Control) Appellate Tribunal. The judgment clarified the applicability of Note 1(a) of Chapter 84, stating it does not exclude machinery parts classified under Heading 84.17(1).