https://www.taxtmi.com/highlights?id=87002 The SC disposed of the petition regarding classification of bicycle parts, specifically whether Chain Wheel and Free Wheel components qualify for import of CRCA and HR sheets under SION serial nos. C-50 to C-122. The Court noted that the High Court had not addressed the petitioner's principal argument, instead relying on the Canon India Pvt. Ltd. case. Without examining whether this contention was previously raised, the SC granted the petitioner liberty to return to the High Court by filing either a review application or other appropriate application so the High Court could properly consider the specific classification argument regarding bicycle parts. en-us Tue, 01 Apr 2025 08:31:14 +0530 Tue, 01 Apr 2025 08:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87002 The SC disposed of the petition regarding classification of bicycle parts, specifically whether Chain Wheel and Free Wheel components qualify for import of CRCA and HR sheets under SION serial nos. C-50 to C-122. The Court noted that the High Court had not addressed the petitioner's principal argument, instead relying on the Canon India Pvt. Ltd. case. Without examining whether this contention was previously raised, the SC granted the petitioner liberty to return to the High Court by filing either a review application or other appropriate application so the High Court could properly consider the specific classification argument regarding bicycle parts. Highlights Customs Tue, 01 Apr 2025 08:31:14 +0530 https://www.taxtmi.com/highlights?id=87002