M/S. WESTERN INDIA PLYWOODS LTD. vs COLLECTOR OF CUSTOMS, KOCHIN

The Supreme Court ruled that the classification of the 'motor-vibrator with actuators' under residuary sub-heading 8479.89 of the Customs Tariff Act, 1975 was incorrect. The Court emphasized that the motor vibrator is an integral part of the pulp-making machinery and should be classified under heading 8439.91, which pertains to parts of machinery for making pulp. The Court held that the tribunal failed to consider relevant provisions of the Customs Tariff Act and the Harmonized System Nomenclature, leading to an erroneous classification.