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Documents citing Mitra Prakashan Pvt. Ltd. vs Collector Of Customs on 16 August, 1990

Hindustan Aluminium Corpn. Ltd. vs Collector Of Cus. on 20 December, 1993

9. On the ratio of the decision of the Tribunal in the case of Mitra Prakashan Pvt. Ltd. v. Collector of Customs, we hold that even though the imported "Ceramic Fibre Blocks (Pyro Blocks)" were assessable under Heading 98.06, the appellants were eligible for the benefit of the Notification No. 26/84-Cus., dated 22-2-1984 which continued to be in force even after the introduction of the new sub-heading 98.01 and under which "Ceramic Fibre Blocks (Pyro-Blocks)" while being specifically mentioned were shown as falling under Heading 68.06.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 0 - Full Document

Commissioner Of Customs vs G. Claridge And Co. Ltd. on 13 August, 1996

The specific question which arises in this appeal is answered by this Tribunal in Mitra Prakashan P. Ltd. v. Collector of Customs -1991 (51) E.L.T. 111. The Deptt. had raised the contention that once the importer has chosen to seek classification of the goods under Heading 9801.00 he foregoes the option of having the goods assessed on their merits - in that case, under Chapter 90. It was contended that once the goods are classified under Heading 9801 after the contract for the Project is registered, the identity of the goods as separate machines classifiable under any other Headings is lost for the purpose of classification on merits. The Tribunal did not accept this contention. It observed:
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 0 - Full Document
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