Supreme Court dismisses appeals citing Harmonized System of Nomenclature, no costs awarded.

The Supreme Court dismissed the appeals as the import occurred when the Harmonized System of Nomenclature was in force, relying on prior court rulings and Tribunal decisions. No costs were granted. (2001 (8) TMI 1373 - SC)

---

---

The Supreme Court dismissed the appeals based on the fact that the import was made when the HSN was in force, citing previous court decisions and Tribunal findings. No costs were awarded. (Case citation: 2001 (8) TMI 1373 - SC)

---