M/S DEEPAK AGRO SOLUTION LTD. vs COMMR.OF CUSTOMS,MAHARASHTRA

The Supreme Court addressed the classification of 'Brimstone 90', containing 90% Sulphur and 10% Bentonite, under the Customs Tariff. The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision that 'Brimstone 90' falls under 'Heading 25.03' as unrefined sulphur, affirming that the addition of Bentonite does not alter its classification. The Court ruled in favor of the appellant, allowing the exemption benefits under Notification No.21/02-Cus. dated 1st March 2002.