Case Laws

2012(12)LCX0070: Kgn Enterprises Ltd.: Bins - Grain storage bins are classifiable under heading 7309.

 2011(07)LCX0294: Knorr Bremse India Pvt. Ltd.: Railway break in unassembled conditions is classifiable under heading 8607 and not under heading 7307.

2009(05)LCX0491: Triveni Steels Pvt. Ltd.: Pipes are classifiable under sub-heading 7304 39.

2007(03)LCX0226 : Birla Pericalese.: Rabble Arm for Multiple Hearth Furnace is classifiable under sub-heading 7325 99.

2005(09)LCX0397: Chokshi Tube Co. Ltd.: Pipes - Primp quality seamless stainless steel mother pipes are classifiable under heading 7317/99.

2004(01)LCX0189: Kirloskar Pneumatic Company Ltd.: Spring plates specially designed for compressors are classifiable under heading 7320.

2001(10)LCX0078: Uni Deritend Ltd.: Fire arms. — Ferrous Investment and Precision castings are classifiable under Chapter 73.

2001(09)LCX0272: Jindal Cosmetics & Plastic Mfg. Co.: Gas stove parts are classifiable under sub-heading 7321 90.

2000(12)LCX0270: Videocon Appliances.: Springs for washing machines are classifiable under heading 7320.

2000(12)LCX0146: Laxmi Engineering Works: G.I. Steel Taper Tubes are classifiable under sub-heading 7308 90.

2000(08)LCX0312: U.P. Steels: Rough castings are classifiable under heading 7325.

2000(08)LCX0037: M.M. Sintered Products: Iron and copper sintered bushes are classifiable under Sub-heading 7308 90 and 7413 90.

2000(04)LCX0182: Texmaco Limited: Dished ends are classifiable under Chapter 73.

1999(03)LCX0152: A.N. Instruments Pvt. Ltd.: Stainless steel springs are classifiable under sub-heading 7320 90.

1998(10)LCX0116: I.C.I. India Ltd.: Stainless Steel Conveyor Band Ends are classifiable under sub-heading 7314 11.

1998(10)LCX0019: Sivanandha Pipe Fittings Ltd.: Bends (also known as Elbows) classifiable under heading 7305.

1998(03)LCX0094: B.H.E. ltd.: Pipe clamps are classifiable under sub-heading 7326 90.

1998(02)LCX0118: Impex Corporation.: Steel chain is classifiable under heading 7315.

1998(01)LCX0180: O.K. Agencies.: Staple pins are classifiable under heading 7331.

1997(12)LCX0277: Tata Engg. & Locomotive Co. Ltd.: Safety clamps described as eagle clamps are classifiable under sub-heading 7326 90.

1997(12)LCX0134: Echjay Industries (P) Ltd.: Parts of Diesel engine is classifiable under heading 8409 not under heading 7308.

1997(11)LCX0200: Peunwalt (I) Ltd.: Fin tubes specifically designed for use in heat exchanger are classifiable under heading 7304.

1997(11)LCX0098: Mysore Kirloskar Ltd.: Iron and steel castings  are classifiable under Chapter 73.

1997(08)LCX0152: Srf Limited.: Spring Clocks are classifiable under sub-heading 7320 90.

1997(07)LCX0189: Jaiswal Chemicals Pvt. Ltd.: Bearing plates and brake blocks are classifiable as iron castings under heading 7307.

1997(05)LCX0178: J. K. Synthetics Ltd.: Grinding balls are classifiable under sub-heading 7326 11.

1997(05)LCX0102: Larsen & Toubro Ltd.: Seamless carbon steel tubes  are classifiable under heading 7304.

1997(05)LCX0072: Supreme Electronics.: Springs being general purpose items are classifiable under sub-heading 7320 90.

1997(04)LCX0119:Kirloskar Pneumetic co Ltd:  Parts of general use, such as springs of all types, made of iron and steel (including alloys thereof) are classifiable under heading 7320.

1997(03)LCX0001: Bajaj Auto Ltd.: Forgings (Unmachined Cross) for scooters are classifiable under heading 7306/7(2).

1997(02)LCX0264: Hindustan Kokoku Wires Ltd.: Collapsible spools is an accessory classifiable under heading 7333/40(1).

1997(02)LCX0113: Andhra Pradesh Paper Mills Ltd.: Washers and Retaining rings are classifiable under heading 7318.

1997(01)LCX0169: Kirloskar Pneumetic co Ltd.: Air conditioning and Refrigeration Compressors components classifiable under sub-heading 7320 90.

1996(12)LCX0045: Macneill & Magor Ltd.: Seamless steel tubes are classifiable under heading 7304.

1996(09)LCX0101: Advance Steel Tubes Ltd.: Aerial masts are classifiable under sub-heading 7308 20.

1996(08)LCX0047: Esskay Machinery Pvt. Ltd.: Tubes of steel of any special quality are classifiable under sub heading 7304 49.

1995(03)LCX0083: Coromandel Fertilizers Ltd.: Feather Valve Strips are classifiable under heading 7333/40.

1994(03)LCX0112: Bakshi Steels Ltd.: Iron inserts are classifiable under sub-heading 7302 90.

1993(07)LCX0025: Metalman Pipe Mfg. Co. Pvt. Ltd.: Hot rolled coils are classifiable under heading 7308.

1992(12)LCX0016: Quality Steel Products Pvt. Ltd.: Steel tubes poles are classifiable under sub-heading 7306 90 not under 7308 90.

1992(10)LCX0071: Nagpur Engg. Co. Ltd.: Anti-creep bearing plates are classifiable under sub-heading 7302 90.

1992(09)LCX0081: International Steel Foundry Ltd.: Cast articles of Iron and Steel  are classifiable under sub-headings 7325 10 to 7325 40.

1992(03)LCX0008: Motor Industries Co. Ltd.: Machine parts, semi-finished are classifiable under  heading 7330/40.

1990(10)LCX0068: Kinjal Electricals Pvt. Ltd.: HSK-4 Electric Resistance Wire is classifiable under heading 7315(1).

1990(01)LCX0071: Partap Steel Rolling Mills: Articles of Iron and Steel is classifiable under sub-heading 7308 90.   

1988(04)LCX0054: Antifriction Bearings Corp. Ltd.: Rough Forged Rings  are classifiable under heading 7315(1).

1988(02)LCX0119:Escorts Limited: Chrome Nickel Steel Tubes (Incolony-800) are classifiable under heading 7317/19(1).

1987(06)LCX0113: Vulcan Level Ltd.: Semi-finished cold-rolled, cold drawn carbon steel strips are classifiable under heading 7333/40.