2001(10)LCX0003

Classification - The Supreme Court dismissed the Civil Appeal No. 1150 of 1992 filed by Collector of Customs, Bombay against CEGAT Order No. C/143/91-D, dated 21-2-1991 on the issue whether heterogenous mixture of fibres and yarns in the nature of waste material, having woollen content of 64% on an average, is classifiable as ‘wool waste’, under Heading 51.03 of Customs Tariff Act, 1975.

Equivalent Collector v. Vids Overseas (P) Ltd. - 2003 (151) ELT A294