https://www.taxtmi.com/caselaws?id=768106 Classification of bicycle parts was linked to the petitioner's claim that the imports fell within SION serial nos. C-50 to C-122, permitting import of CRCA and HR sheets against export of chain wheel and free wheel. The Supreme Court noted that this specific contention had not been dealt with by the High Court, which appeared to have relied on the Supreme Court's decision in Commissioner of Customs v. Canon India Pvt. Ltd. The petitioner was permitted to return to the High Court through a review or other appropriate application so the contention could be considered there. en-us Thu, 06 Feb 2025 00:00:00 +0530 Tue, 01 Apr 2025 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768106 Classification of bicycle parts was linked to the petitioner's claim that the imports fell within SION serial nos. C-50 to C-122, permitting import of CRCA and HR sheets against export of chain wheel and free wheel. The Supreme Court noted that this specific contention had not been dealt with by the High Court, which appeared to have relied on the Supreme Court's decision in Commissioner of Customs v. Canon India Pvt. Ltd. The petitioner was permitted to return to the High Court through a review or other appropriate application so the contention could be considered there. Case-Laws Customs Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768106