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of <h1>The SC of India dismissed the appeal as it lacked any substantial legal question.</h1> The SC of India dismissed the appeal as it lacked any substantial legal question. - 2023 (384) E.L.T. 131 (SC) Classification of imported goods - Speed Boat - classified under CTH 8906 00 90 or under CTH 8905 90 90 of Customs Tariff Act, 1975? - N/N. 21/2002-Cus., dated 1-3-2002 - HELD THAT:- This Court is of the opinion that the appeal does not involve any substantial question of law. The appeal is, therefore, dismissed. The Supreme Court of India dismissed the appeal as it did not involve any substantial question of law.
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