M/S. Deepak Agro Solution Ltd vs Commissioner Of Customs, Maharashtra

The Supreme Court addressed the classification of 'Brimstone 90' under the Customs Tariff, specifically whether it falls under 'Heading 25.03' or 'Heading 38.08'. The Court held that 'Brimstone 90', consisting of 90% Sulphur and 10% Bentonite, should be classified as 'unrefined sulphur' under 'Heading 25.03', thereby entitling the appellant to the exemption under Notification No. 21/02-Cus. The Court upheld the decision of the Commissioner (Appeals) and reversed the Tribunal's contrary ruling, emphasizing that the addition of Bentonite does not alter the chemical nature of Sulphur.