1986 (8) TMI 80

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....in classifying the Dextrose Anhydrous imported by the petitioners under Heading 17.02 of the Customs Tariff Act, 1975, treating it as sugar in solid form and subjecting it to duty at 100%. The petitioners claim that the imported consignment should have been treated under Tariff Heading 29.01.45, namely Organic Compounds not otherwise specified and attracting duty at 60%. 2. The petitioners purcha....

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....e proper for this Court to determine whether the imported goods are liable to duty under a particular tariff item without any material on record. Shri Bulchandani suggested that the Custom Authorities should be permitted to adjudicate the matter and in case the petitioners feel aggrieved by the order of adjudication, then the petitioners may adopt appropriate remedies. In my Judgment, the suggesti....