M/S.GRASIM INDS.LTD. vs COLLECTOR OF CUSTOMS,BOMBAY

The Supreme Court adjudicated on the classification of Karbate Tubes under the Customs Tariff Act, 1975, determining that they fall under sub-heading 6815.10 as non-electrical articles of graphite, rather than under sub-heading 8419.50 as claimed by the importer. The Court upheld the Tribunal's decision, emphasizing that the exclusion in Note 1(a) of Chapter 84 applies, and the interpretation sought by the assessee would improperly alter the statutory language. The appeal was dismissed, affirming the classification by the Revenue.