https://www.taxtmi.com/caselaws?id=40477 The court ruled in favor of the applicant in the case challenging the assessment of Armco Nestable Culverts under the Indian Customs Tariff. The court held that the culverts should have been assessed under Item 63(9) instead of Item 63(28), emphasizing the need for cautious application of residuary provisions. It found that culverts could be considered similar to bridges based on engineering standards and directed Customs to reassess the goods under the correct provision, ordering a refund of any excess duty paid by the applicant. en-us Sun, 30 Apr 1978 00:00:00 +0530 Sat, 08 May 2010 16:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40477 The court ruled in favor of the applicant in the case challenging the assessment of Armco Nestable Culverts under the Indian Customs Tariff. The court held that the culverts should have been assessed under Item 63(9) instead of Item 63(28), emphasizing the need for cautious application of residuary provisions. It found that culverts could be considered similar to bridges based on engineering standards and directed Customs to reassess the goods under the correct provision, ordering a refund of any excess duty paid by the applicant. Case-Laws Customs Sun, 30 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40477