Trackparts Of India Ltd. vs Collector Of Customs

The case concerns the classification of imported 'un-machined, unhardened Grouser Shoes Rolled Steel Sections' for customs duty purposes. The primary issue was whether the goods should be classified as steel sections under Heading 7228.70 or as tractor parts under Heading 8708.99. Following a subsequent tariff advice from the Department indicating that un-machined tractor profiles cut to size are classifiable as component parts, the Supreme Court set aside the Tribunal's order and remanded the matter for re-examination on merits.