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of <h1>Supreme Court affirms classification of imported goods for Paper Mill under Customs Tariff</h1> <h3>COLLECTOR OF CUSTOMS, CALCUTTA Versus STAR PAPER MILLS LTD.</h3> COLLECTOR OF CUSTOMS, CALCUTTA Versus STAR PAPER MILLS LTD. - 1997 (96) E.L.T. 500 (S.C.) The Supreme Court upheld the classification of imported goods for lining a Paper Mill's Digester under Heading 84.31 of the Customs Tariff, based on precedent and specific characteristics. The appeal was dismissed with no costs. (Case: 1997 (10) TMI 70 - SC)
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