1994 (9) TMI 91

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....Act, 1975. 2.The petitioner claims to be engaged in the manufacture of ready-made garments for export to various countries and imported a consignment of staples from Max Co. Ltd. and when it submitted the necessary Bill of Entry on the arrival of goods at Madras Port for clearance, it classified the goods under the Heading 73.17 of the Schedule to the Customs Tariff Act, since according to the petitioner, the staples were iron and steel articles. It is also stated in the affidavit filed in support of the present writ petition that on an earlier occasion, when a similar issue came up before this Court for consideration in W.P. No. 1429 of 1985, Venkataswami, J. (as he then was) rejected the claim of the Department that the goods of the natu....

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....m 28-2-1986 to contend that the articles of the nature imported by the petitioner would only fall under Heading 83.05. 5.I have carefully considered the submission of the learned counsel appearing on either side. In my view, the claim of the petitioner cannot be sustained. A perusal of the entries as they existed when they were considered by this Court on the earlier occasion and the entries which came to exist after the amendment in 1986, would substantiate the substantial difference in their language, content and purport. In the description, the current Heading 73.17 itself states that except such of the goods as would otherwise fall under Heading number 83.05 alone would fall under the entry and that therefore, it should be proper and n....