Orient Ceramics & Inds. Ltd vs Commissioner Of Customs, New Delhi

The Supreme Court, in Civil Appeal No. 5799 of 2002, addressed the classification of imported porcelain tiles under the Customs Tariff Schedule. The Court upheld the findings of the Customs, Excise and Gold (Control) Appellate Tribunal, confirming that the goods were classified as glazed tiles under heading 6908.90, which are restricted for import without a license, thus validating the penalty imposed under the Central Excise Act, 1944. The Court emphasized the importance of accurate classification for import regulations and the necessity of compliance with licensing requirements.