Supreme Court Judgment – M/s. Secure Meters Ltd. vs Commissioner of Customs New Delhi

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 7526 OF 2004
M/S. SECURE METERS LTD …APPELLANT(S)
VERSUS
COMMISSIONER OF CUSTOMS, NEW DELHI …..RESPONDENT(S)

The Supreme Court of India held that LCD would be covered by other devices mentioned in 9013.80 and came to the conclusion that the view taken by the Tribunal in the impugned judgment is unsustainable in law. Therefore allowed the appeal hence set aside the orders of the authorities below and hold that LCD’s imported by the appellant were classifiable under Chapter Heading 9013.80…Read More