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<h1>Supreme Court Upholds Decision on Goods Classification Under Customs Tariff Act</h1> The Supreme Court dismissed the appeals, upholding the impugned judgment. The issue of law concerning the classification of goods under the Customs Tariff ... Classification of imported goods - Rubber Process Oil - whether hazardous goods or not? - whether the goods are classifiable under chapter sub heading 2707 9900 as canvassed by the revenue or 2710 1960 as canvassed by the Appellants or under 2713 9000 as alternatively pleaded by the Appellants? HELD THAT:- There are no reason to entertain the appeals - appeal dismissed. Summary of the legal judgment:The Supreme Court dismissed the appeals as there was no reason to interfere with the impugned judgment. However, the question of law regarding the classification of goods under the Customs Tariff Act was left open.
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