https://www.taxtmi.com/caselaws?id=85377 The Tribunal upheld the Collector's decision, rejecting the appellant's plea to classify "Ferro-chrome" as a non-consumable store under Section 61 of the Customs Act, 1962. It emphasized the distinction between "goods" and "stores" under the Act, ruling that the imported product did not qualify as non-consumable. The judgment underscored the importance of statutory definitions within the Customs Act, dismissing the appeal and affirming that the term "non-consumable stores" should align with the Act's specific definition of "stores." en-us Thu, 04 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85377 The Tribunal upheld the Collector's decision, rejecting the appellant's plea to classify "Ferro-chrome" as a non-consumable store under Section 61 of the Customs Act, 1962. It emphasized the distinction between "goods" and "stores" under the Act, ruling that the imported product did not qualify as non-consumable. The judgment underscored the importance of statutory definitions within the Customs Act, dismissing the appeal and affirming that the term "non-consumable stores" should align with the Act's specific definition of "stores." Case-Laws Customs Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85377