https://www.taxtmi.com/caselaws?id=48915 Classification of the imported goods under the Customs Tariff Act was resolved by applying the Supreme Court ruling in Commissioner of Customs, New Delhi v. Parasrampuria Synthetics Ltd. The Tribunal held that the goods fall under Heading 49.06 and that duty is attracted under Heading 98.03. The classification issue was decided against the assessee and in favour of Revenue, fixing the consequential duty liability on that basis. en-us Mon, 01 Apr 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48915 Classification of the imported goods under the Customs Tariff Act was resolved by applying the Supreme Court ruling in Commissioner of Customs, New Delhi v. Parasrampuria Synthetics Ltd. The Tribunal held that the goods fall under Heading 49.06 and that duty is attracted under Heading 98.03. The classification issue was decided against the assessee and in favour of Revenue, fixing the consequential duty liability on that basis. Case-Laws Central Excise Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48915