Customs tariff classification of carbon seal rings upheld under the revenue's heading, with no interference under Article 136.

Carbon seal rings imported for use as spare parts in turbine sets and compressors in a cement factory were in dispute on tariff classification between Heading 68.01/16 and Heading 84.65 of the Customs Tariff. The Tribunal classified the goods under Heading 68.01/16, and the Supreme Court found no error in the majority view warranting interference under Article 136. The Revenue's classification was therefore upheld, and the challenge to that classification failed.

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Issues: Whether Carbon Seal Rings imported for use in spare parts for turbine sets and compressors in the appellant's cement factory were classifiable under Heading 68.01/16 of the Customs Tariff or under Heading 84.65.

Analysis: The Tribunal had taken the view that the goods fell under Heading 68.01/16. The Supreme Court examined the majority view and found no error warranting interference under Article 136 of the Constitution of India.

Conclusion: The classification adopted by the Revenue was upheld and the challenge to that classification failed.

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