Supreme Court reclassifies carbon paper under Tariff Item, overturns Tribunal decision

The Supreme Court allowed the appeal, classifying carbon paper under Tariff Item No. 17(2) instead of Tariff Item No. 68, overturning the Tribunal's decision. The judgment referenced a prior case and did not award costs.

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The Supreme Court allowed the appeal regarding the classification of carbon paper under Tariff Item No. 17(2), setting aside the Tribunal's decision that classified it under Tariff Item No. 68. The judgment was based on a previous ruling in Collector of Central Excise v. Krishna Carbon Paper Co. No costs were awarded.

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