2002(10)LCX0008

Classification - The Supreme Court after condoning the delay dismissed the Civil Appeal No. 6604 of 2002 (C.A. No. D17339 of 2002) filed by Commissioner of Customs, New Delhi, against CEGAT Order Nos. 110/2002-B, dated 26-2-2002 on the following matters :-

1)whether car locking system combined with alarm is classifiable under sub-heading 8301.20 or under sub-heading 8531.20 of Customs Tariff Act, 1975 
2)whether classification is to be determined by the main part of combination when impugned goods being combination of two products

Equivalent Commissioner v. Future Innovations Pvt. Ltd.- 2003 (153) ELT A297 (S.C.)