Customs, Excise and Gold Tribunal - Delhi
Givo Limited vs Commissioner Of C. Ex., New Delhi on 1 April, 2002
Equivalent citations: 2002(141)ELT640(TRI-DEL)
JUDGMENT
K.K. Usha, J. (President)
1. In the light of the decision in Commissioner of Customs, New Delhi v. Parasrampuria Synthetics Ltd. 2001 (133) E.L.T. 9 (S.C.) we answer the question referred holding that goods in question are classified under Heading 49.06 of Customs Tariff Act, 1975 and liable to duty under Heading 98.03.
2. The case is referred to the Original Bench for hearing on all other issues.