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

The Supreme Court adjudicated on the classification of Karbate Tubes made of artificial graphite under the Customs Tariff Act, 1975. It held that these tubes are correctly classified under Tariff Item 6815.10 as non-electrical articles of graphite, rejecting the assessee's claim for classification under sub-heading 8419.50. The Court emphasized that the exclusion in Note 1(a) of Chapter 84 applies, affirming the Tribunal's decision and dismissing the appeal under Section 130-E of the Customs Act, 1962.