1999(02)LCX0073

Classification

The Supreme Court had dismissed the Civil Appeal No. 1102 of 1999 (D. No. 21107 of 1998) filed by Collector of Customs, Calcutta against the CEGAT Order No. 560/98-B2, dated 27-7-1998 on the matter:

Whether integrated powder diffractometer basic operation system which incorporates a radiation source for studying crystalline structure of the powder and chemical composition of various materials can be classified under Heading 90.30 of Customs Tariff Act, 1975 or not

Equivalent Collector v. Hindalco Industries Ltd. - 2002 (145) ELT A243