M/S. ORIENT CERAMICS & INDS. LTD. vs COMMNR. OF CUSTOMS

The Supreme Court, in Civil Appeal No. 5799 of 2002, held that the classification of imported goods under the Customs Tariff Schedule is crucial for determining import restrictions. The Court affirmed the Tribunal's decision that the imported tiles were glazed and thus classified under heading 6908.90, requiring a license for importation, contrary to the appellants' claim of classification under heading 6907.90. The appeal was dismissed, upholding the penalty imposed for importing goods without the necessary license under the Central Excise Act, 1944, specifically Section 35L(b).