Supreme Court of India · 2022-07-11
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE vs M/S D.L.STEELS THROUGH ITS MANAGER
- Citation / case number
- SC 2008/36868
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE
- Respondent
- M/S D.L.STEELS THROUGH ITS MANAGER
- Author
- HON'BLE MR. JUSTICE SANJIV KHANNA
- Bench
- HON'BLE MS. JUSTICE BELA M. TRIVEDI HON'BLE MR. JUSTICE SANJIV KHANNA
Judgment text excerpt
The Supreme Court addressed the classification of dried pomegranate seeds, known as 'anardana', under the Customs Tariff Act, 1975. The court examined whether these seeds should be classified under Heading 0813, as argued by the Commissioner of Customs, or under Heading 1209, as claimed by the importers. Ultimately, the court ruled in favor of the importers, affirming that 'anardana' is correctly classified under Heading 1209, attracting a lower duty rate.