Commissioner Of Customs (Import) vs M/S Welkin Foods

The Supreme Court examined the classification of goods under the Customs Act, 1962 and the Customs Tariff Act, 1975, focusing on the interpretative principles applicable to tariff classification disputes. The Court analyzed the role of the Harmonized System of Nomenclature (HSN) explanatory notes and the applicability of the common parlance test in determining the correct classification. It also considered the relevance of the 'use' of goods in classification decisions under Indian law. Ultimately, the Court provided clarity on the proper approach to classification disputes, emphasizing a structured interpretative methodology.