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of <h1>SC Confirms 'Tees and Crosses' Classification Under Customs Tariff Heading 7307 22 00, Dismissing Appeals for Alternate Classification.</h1> <h3>COMMISSIONER OF CUSTOMS COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI Versus BOMBAY FLUID SYSTEMS COMPONENTS PVT. LTD.</h3> COMMISSIONER OF CUSTOMS COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI Versus BOMBAY FLUID SYSTEMS COMPONENTS PVT. LTD. - TMI The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Justice Sanjay Kumar presiding, delivered a judgment concerning the classification of 'Tees and Crosses' under the Customs Tariff. The Court concurred with the Tribunal's decision that these items fall under Customs Tariff Heading (CTI) 7307 22 00, which pertains to 'Threaded elbows, bends and sleeves.' The Court emphasized that this specific heading precludes classification under CTI 7307 29 00, which is designated for 'Other' items. Consequently, the appeals were dismissed, and any pending applications were disposed of.
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