M/S. STERLITE INDUSTRIES(INDIA) LTD. vs COMMISSIONER OF CUSTOMS, CHENNAI

The Supreme Court adjudicated on the classification of Fully Automated Sequential X-ray Spectrometer under the Customs Tariff Act, 1975, specifically examining sub-headings 9022.19 and 9027.30. The Court held that the apparatus is correctly classified under sub-heading 9027.30 as an instrument for physical or chemical analysis, thereby entitling the assessee to a lower customs duty rate. The appeal by M/s Sterlite Industries was allowed, overturning the Tribunal's decision that classified the spectrometer under a higher duty rate category.