https://www.taxtmi.com/caselaws?id=44743 The Supreme Court of India upheld the Tribunal's decision in a case concerning the classification of imported goods for customs tariff purposes. The goods, used for printing newspapers and news-magazines, were classified under Chapter 84 instead of Chapter 37. The Court emphasized that the end use and function of the goods are crucial in determining their classification. In related cases, the Court affirmed the Tribunal's classification of "Developing Machines" under Chapter 94 and R.C. Paper and Graphic Art Films under Chapter 37, based on the nature and character of the goods. en-us Tue, 05 Dec 1995 00:00:00 +0530 Mon, 12 Sep 2016 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44743 The Supreme Court of India upheld the Tribunal's decision in a case concerning the classification of imported goods for customs tariff purposes. The goods, used for printing newspapers and news-magazines, were classified under Chapter 84 instead of Chapter 37. The Court emphasized that the end use and function of the goods are crucial in determining their classification. In related cases, the Court affirmed the Tribunal's classification of "Developing Machines" under Chapter 94 and R.C. Paper and Graphic Art Films under Chapter 37, based on the nature and character of the goods. Case-Laws Customs Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44743