Customs tariff classification upheld for an imported ultra sonic cleaning machine after the tribunal's view was found sound

The Supreme Court upheld the Tribunal's classification of an imported Ultra Sonic Cleaning Machine under Heading 84.59(2) of the Customs Tariff Act, 1975. It found no infirmity in the Tribunal's view and accepted that the machine fell within the stated tariff heading. The challenge to the tariff classification therefore failed, and the classification adopted for the imported goods was sustained.

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Issues: Whether the imported Ultra Sonic Cleaning Machine was classifiable under Heading 84.59(2) of the Customs Tariff Act, 1975.

Analysis: The Court found no infirmity in the Tribunal's determination on the classification of the imported machine. The classification adopted by the Tribunal was accepted on the basis that the machine fell within the stated tariff heading.

Conclusion: The imported Ultra Sonic Cleaning Machine was classifiable under Heading 84.59(2) of the Customs Tariff Act, 1975, and the challenge to that classification failed.

Ratio Decidendi: Where the appellate forum finds no infirmity in the classification adopted by the Tribunal, the tariff entry applied to the imported goods will be upheld.

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