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of <h1>Customs Tribunal's classification of monomer castings upheld by Supreme Court; Collector's position deemed unreasonable</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus JAYANT DALAL PRIVATE LTD.</h3> The Supreme Court dismissed the Revenue's appeal against the Customs Tribunal's order, upholding the classification of monomer castings under Tariff Item ... Departmental clarification - Plastic The Supreme Court dismissed the Revenue's appeal against the Customs Tribunal's order. The Tribunal classified monomer castings produced from caprolactum under Tariff Item 68 based on a Tariff Advice from the Central Board of Excise and Customs. The Court found it unreasonable for the Collector to hold otherwise given the Tariff Advice.
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