L.M.L. LTD. vs COMMNR. OF CUSTOMS

The Supreme Court addressed the classification of a CD-ROM containing engineering drawings under the Customs Tariff Act, 1975. The Court upheld the decision of the Customs Excise and Gold (Control) Appellate Tribunal, which classified the goods under Central Excise Tariff Heading 8524.90, rejecting the appellant's claims for classification under Tariff Heading 49.06 or 49.11. The Court clarified that the Airport Authority of India had no role in the dispute regarding duty liability, and the appeal was dismissed.