GRASIM INDUSTRIES LIMITED Vs. COLLECTOR OF CUSTOMS BOMBAY
LAWS(SC)-2002-4-148
SUPREME COURT OF INDIA
Decided on April 04,2002

GRASIM INDUSTRIES LIMITED Appellant
VERSUS
COLLECTOR OF CUSTOMS, BOMBAY Respondents





Cited Judgements :-

U P CO OPERATIVE FEDERATION LTD VS. STATE OF U P [LAWS(ALL)-2010-4-29] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. U.P. JAL NIGAM [LAWS(ALL)-2011-9-257] [REFERRED TO]
BRIJ KISHORE VERMA VS. STATE OF U.P. [LAWS(ALL)-2012-9-81] [REFERRED TO]
RAJIV SHARMA VS. THE STATE OF U.P. AND ANR. [LAWS(ALL)-2010-8-548] [REFERRED TO]
GOPAL DAS VS. STATE OF U P [LAWS(ALL)-2014-1-95] [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH AND ORS. VS. LAKAMSANI SAMBA SIVA RAO AND ORS. [LAWS(APH)-2015-8-62] [REFERRED TO]
VADODARA SHAHERI JILLA KHEDUT MANDAL AND ORS VS. VADODARA MUNICIPAL CORPORATION AND ORS [LAWS(GJH)-2014-7-205] [REFERRED TO]
RAM LAKHAN SINGH VS. UOI [LAWS(DLH)-2013-12-44] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VED PRAKASH GUPTA [LAWS(ALL)-2004-12-220] [REFERRED TO]
MANSA RAM YADAV VS. STATE OF U P [LAWS(ALL)-2009-5-647] [REFERRED TO]
CHARROKAM EDUCATIONAL VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2008-9-54] [REFERRED TO]
SHARMA TRANSPORTS VS. STATE OF MAHARASHTRA [LAWS(SC)-2011-8-56] [REFERRED TO]
NEMAI CHANDRA KUMAR AND ORS. VS. MANI SQUARE LTD. AND ORS. [LAWS(SC)-2015-2-109] [REFERRED TO]
RAYBAN SUN OPTICS INDIA LTD VS. DY. COMMISSIONER [LAWS(RAJ)-2013-10-20] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI I VS. BANSAL CREDITS LIMITED [LAWS(DLH)-2002-11-139] [REFERRED]
ANINDITA DATTA VS. STATE OF TRIPURA [LAWS(TRIP)-2019-8-33] [REFERRED TO]
SWAPAN KR. JAMATIA VS. STATE OF TRIPURA [LAWS(TRIP)-2019-8-31] [REFERRED TO]
COMMISSIONER OF CUSTOMS C.G.O. VS. SONAM INTERNATIONAL SHOP NO. 9 [LAWS(ALL)-2010-10-327] [REFERRED TO]
SIMBHOLI SUGARS LTD VS. STATE OF U P [LAWS(ALL)-2010-4-132] [REFERRED TO]
FEDERAL BANK LIMITED VS. JOHN THOMAS [LAWS(KER)-2005-11-60] [REFERRED TO]
STATE GOVT OF NCT OF DELHI VS. KHALIL AHMED [LAWS(DLH)-2012-4-202] [REFERRED TO]
RAVINDRA KUMAR AGRAWAL VS. STATE OF U P [LAWS(ALL)-2013-2-55] [REFERRED TO]
ANURAG BANSAL VS. STATE OF U P [LAWS(ALL)-2011-4-151] [REFERRED TO]
SHOWKAT AZIZ ZARGAR VS. NABEEL SHOWKAT [LAWS(J&K)-2022-9-4] [REFERRED TO]
SANJAYBHAI R PATEL VS. ASSESSING OFFICER ASSTT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2004-1-46] [RELIED ON]
GREATSHIP (INDIA) LTD. VS. COMMISSIONER OF SERVICE TAX AND ORS. [LAWS(BOM)-2015-4-135] [REFERRED TO]
ANIL KUMAR DUBEY VS. PRADEEP KUMAR SHUKLA [LAWS(CHH)-2017-1-27] [REFERRED TO]
DR. DIPANKAR CHAKRABORTY VS. ALLAHABAD BANK [LAWS(CAL)-2017-7-53] [REFERRED TO]
NATIONAL STOCK EXCHANGE MEMBER VS. UNION OF INDIA [LAWS(DLH)-2005-11-51] [REFERRED TO]
DR. JAISHRI LAXMANRAO PATIL VS. THE CHIEF MINISTER & ORS [LAWS(SC)-2021-5-9] [REFERRED TO]
MAJOR KUNWAR AMBRESWAR SINGH VS. UNION OF INDIA [LAWS(ALL)-2014-2-94] [REFERRED TO]
GAURAV SHANKAR VS. AVIVA LIFE INSURANCE COMPANY INDIA PVT LTD [LAWS(ALL)-2014-11-182] [REFERRED TO]
DHARMODAYAM CO VS. UNION OF INDIA [LAWS(KER)-2005-5-17] [REFERRED TO]
MANSA RAM YADAV VS. STATE OF U P [LAWS(ALL)-2009-5-110] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ASHOK KUMAR DIXIT [LAWS(ALL)-2004-12-180] [REFERRED TO]
LAXMINARAYAN MOHANTY VS. STATE OF ORISSA [LAWS(ORI)-2005-1-60] [REFERRED TO]
Southern Railways VS. S Palaniappan [LAWS(MAD)-2005-3-153] [REFERRED TO]
STERLITE ENERGY LTD VS. STATE OF ORISSA [LAWS(ORI)-2010-9-5] [REFERRED TO]
IIIACHI DEVI VS. JAIN SOCIETY PROTECTION OF ORPHANS INDIA [LAWS(SC)-2003-9-57] [REFERRED]
TARA CHAND VS. GRAM PANCHAYAT JHUPA KHURD [LAWS(SC)-2012-11-10] [REFERRED TO]
DEVENDRA KUMAR CHOUDHARY VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2015-3-130] [REFERRED TO]
RAGHUNATH RAI BAREJA VS. PUNJAB NATIONAL BANK [LAWS(SC)-2006-12-72] [REFERRED TO]
Ojas Industries P LTD VS. UOI [LAWS(DLH)-2005-12-102] [REFERRED TO]
ORIENT PAPER AND INDUSTRIES LTD VS. STATE OF M P [LAWS(MPH)-2009-1-161] [REFERRED]
SHRAVAN S/O KHETA RAM JAT VS. STATE OF RAJASTHAN [LAWS(RAJ)-2016-8-104] [REFERRED]
J. Srinivas Raju VS. State of Orissa [LAWS(ORI)-2011-5-20] [REFERRED TO]
ADANI WILMAR LTD VS. A S HANSRAJ [LAWS(MAD)-2018-6-144] [REFERRED TO]
ADANI WILMAR LTD VS. A S HANSRAJ [LAWS(MAD)-2018-6-144] [REFERRED TO]
MATHEW SAMUEL VS. STATE [LAWS(MAD)-2019-1-932] [REFERRED TO]
JYOTIMA MAZUMDER DAS VS. STATE OF ASSAM [LAWS(GAU)-2014-9-22] [REFERRED TO]
CHOTE LAL VS. LIFE INSURANCE CORPORATION OF INDIA [LAWS(ALL)-2008-1-18] [REFERRED TO]
Shasun Drugs and Chemicals VS. Customs Excise and Service Tax Appellate Tribunal SZB [LAWS(MAD)-2004-11-141] [REFERRED TO]
GIRISH BHAGWATPRASAD HUF VS. BHUPENDRA BHAGWATPRASAD PATEL & OTHERS [LAWS(GJH)-2015-11-143] [REFERRED]
A ASHOK VARDHAN REDDY VS. P SAVITHA [LAWS(APH)-2012-2-60] [REFERRED TO]
RAMKY INFRASTRUCTURE LTD. VS. COMMR. OF SERVICE TAX [LAWS(CE)-2012-5-3] [REFERRED TO]
SATYA NARAYAN VS. U.P.POWER CORPORATION LTD [LAWS(ALL)-2013-5-44] [REFERRED TO]
U.P.STATE WAREHOUSING CORPORATION VS. SUNIL KUMAR SRIVASTAVA [LAWS(ALL)-2013-3-55] [REFERRED TO]
RAKSHA GOSWAMI VS. STATE OF U.P. THRU CHIEF SECY. [LAWS(ALL)-2010-12-106] [REFERRED TO]
BASANT KUMAR MATA NEHLIYA VS. CHOWDHARY UJJAIR [LAWS(ALL)-2011-8-165] [REFERRED TO]
RAVINDRA NATH PANDEY VS. STATE OF U.P. [LAWS(ALL)-2014-9-24] [REFERRED TO]
PRAVEEN KUMAR JAIN VS. STATE OF U.P. [LAWS(ALL)-2015-1-81] [REFERRED TO]
PEPSICO INDIA HOLDINGS (PVT) LTD VS. STATE OF U P [LAWS(ALL)-2015-1-3] [REFERRED TO]
INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA VS. P RAMA KRISHNA [LAWS(DLH)-2011-9-370] [REFERRED TO]
BHARAT BHOGILAL PATEL VS. LEITZ TOOLING SYSTEMS INDIA PRIVATE [LAWS(BOM)-2019-6-345] [REFERRED TO]
MANUBHAI HARGOVANBHAI JOSHI VS. STATE OF GUJARAT [LAWS(GJH)-2013-8-27] [REFERRED TO]
NIRMA LIMITED VS. SAINT GOBAIN GLASS INDIA LIMITED [LAWS(MAD)-2012-4-75] [REFERRED TO]
NATIONAL TEXTILE CORPN LTD VS. UNIVERSAL PAPER EXPORT CO LTD [LAWS(DLH)-2006-8-177] [REFERRED TO]
P. MOHANRAJ VS. M/S. SHAH BROTHERS ISPAT PRIVATE LIMITED [LAWS(SC)-2021-3-10] [REFERRED TO]
INDORE DEVELOPMENT AUTHORITY VS. SHAILENDRA [LAWS(SC)-2018-2-88] [REFERRED TO]
VIKRAM SINGH AND ORS. VS. UNION OF INDIA (UOI) AND ORS. [LAWS(SC)-2015-8-46] [REFERRED TO]
HIRONMOY DE VS. STATE OF TRIPURA [LAWS(TRIP)-2019-8-32] [REFERRED TO]
COMMISSIONER, VAT VS. TANEJA MINES PVT. LTD. [LAWS(DLH)-2010-8-399] [REFERRED TO]
GANPATI ROPEWAYS PVT. LTD. AND ANOTHER VS. STATE OF H.P. AND OTHERS [LAWS(HPH)-2018-5-16] [REFERRED TO]
LARSEN AND TOUBRO LIMITED VS. STATE OF CHHATTISGARH, THROUGH SECRETARY, LABOUR D [LAWS(CHH)-2018-2-70] [REFERRED TO]
ROSHAN GENERAL STORE VS. VIVEK GUPTA [LAWS(MPH)-2003-7-63] [REFERRED TO]
MAHATMA DHULE SHIKSHA EVAM SAMAJ KLYAN SAMITY VS. STATE OF M P [LAWS(MPH)-2008-11-61] [REFERRED TO]
ORIENT PAPER AND INDUSTRIES LTD VS. STATE OF M P [LAWS(MPH)-2009-1-28] [REFERRED TO]
RELIANCE INDUSTRIES LIMITED VS. STATE OF U P [LAWS(ALL)-2012-9-9] [REFERRED TO]
UNIWORTH TEXTILES LIMITED VS. ASSET RECONSTRUCTION COMPANY (INDIA) LIMITED [LAWS(CAL)-2012-9-22] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VIJAI PAL SINGH [LAWS(ALL)-2004-12-223] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAM RATTAN LAL VERMA [LAWS(ALL)-2004-12-219] [REFERRED TO]
ANATECH INSTRUMENTS PVT. LTD VS. COMMERCIAL TAX OFFICER, SEALDAH CHARGE [LAWS(CAL)-2012-5-134] [REFERRED TO]
Vijay Shanker Rai VS. State of U.P. and Ors. [LAWS(ALL)-2009-9-88] [REFERRED TO]
A.S. VIMALAKSHI VS. STATE OF KARNATAKA [LAWS(KAR)-2019-8-3] [REFERRED TO]
EMAMUL HAQUE VS. STATE OF WEST BENGAL [LAWS(CAL)-2007-10-50] [REFERRED TO]
KULDEEP & ANOTHER VS. STATE OF HIMACHAL PRADESH AND OTHERS [LAWS(HPH)-2017-7-98] [REFERRED TO]
NATIONAL FEDERATION OF THE BLIND VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2017-11-10] [REFERRED TO]
PRAVEEN KUMAR AGARWAL VS. STATE OF U.P. [LAWS(ALL)-2010-11-140] [REFERRED TO]
ANURAG BANSAL, S/O SRI RISHI PRAKASH BANSAL AND ORS. VS. STATE OF U.P., THRU. PRIN. SECY., URBAN DEVELOPMENT AND ORS. [LAWS(ALL)-2011-4-530] [REFERRED TO]
MANAGING DIRECTOR PUNJAB STATE CO OPERARIVE BANK LTD VS. MANJIT SINGH SODHI [LAWS(P&H)-2010-1-443] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAHARAO BHIM SINGH [LAWS(RAJ)-2014-3-196] [REFERRED TO]
NARENDRA SINGH RAJPUROHIT VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2015-1-147] [REFERRED TO]
SMT. VEENA T.V. W/O SHRI SHYAM PRASAD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2016-10-92] [REFERRED TO]
COMMISSIONER OF INCOME TAX – III VS. M/S. CALCUTTA KNITWEARS, LUDHIANA [LAWS(SC)-2014-3-66] [REFERRED TO]
INDIAN PERFORMING RIGHTS SOCIETY LTD. VS. SANJAY DALIA AND ORS. [LAWS(SC)-2015-7-31] [REFERRED TO]
LANCO ANPARA POWER LIMITED VS. STATE OF UTTAR PRADESH & ORS. [LAWS(SC)-2016-10-31] [REFERRED TO]
B PREMANAND VS. MOHAN KOIKAL [LAWS(SC)-2011-3-100] [RELIED UPON [PARA 27] 17.]
K C NINAN VS. KERALA STATE ELECTRICITY BOARD [LAWS(SC)-2023-5-102] [REFERRED TO]
DHANRAJ & OTHERS VS. STATE OF RAJASTHAN [LAWS(RAJ)-2015-4-364] [REFERRED]
COMMISSIONER OF CUSTOMS VS. EDHAYAM FROZEN FOODS [LAWS(MAD)-2008-7-9] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. ABAD FISHERIES [LAWS(KER)-2016-5-94] [REFERRED TO]
KALPANA SINGH VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2014-12-151] [REFERRED TO]
NOVA ADS VS. METROPOLITAN TRANSPORT CORPORATION [LAWS(SC)-2014-12-58] [REFERRED TO]
NATIONAL MINERAL DEVELOPMENT CORPORATION LIMITED VS. STATE OF KARNATAKA AND ORS. [LAWS(KAR)-2015-12-195] [REFERRED TO]
M/S YOGI PETROLEUM VS. COMMISSIONER OF VAT [LAWS(BOM)-2021-5-49] [REFERRED TO]
KANAKAM VS. KOZHIKODE CORPORATION [LAWS(KER)-2020-2-382] [REFERRED TO]
BRIJ MOHAN AMIT KUMAR VS. STATE OF U P [LAWS(ALL)-2015-1-42] [REFERRED TO]
LAKHIMPUR FINVEST COMPANY LTD VS. STATE OF U P [LAWS(ALL)-2011-8-75] [REFERRED TO]
TULSI SUGAR MILL (EXCISE ) VS. UNION OF INDIA (UOI) AND ORS. [LAWS(ALL)-2010-7-352] [REFERRED TO]
AOP OF SANJAYBHAI R PATEL VS. ASSESSING OFFICER [LAWS(GJH)-2004-1-30] [REFERRED TO]
RAJEEV LOCHAN SHARMA AND OTHERS VS. STATE OF M.P. AND OTHERS [LAWS(MPH)-2016-2-89] [REFERRED TO]
PETTA SATYA GOVINDA RAMACHANDRA RAO @ BABJI VS. YARLAGADDA VIJAYA KUMAR [LAWS(APH)-2014-2-53] [REFERRED TO]
LARSEN AND TOUBRO LIMITED VS. COMMISSIONER OF LABOUR [LAWS(APH)-2013-11-61] [REFERRED TO]
L Boomiraja VS. District Collector Dindigul District at Dindigul [LAWS(MAD)-2005-4-211] [REFERRED TO]
DR. RITA WAHAL VS. CHANCELLOR, KING GEORGES MEDICAL UNIVERSITY, LUCKNOW & 3 ORS [LAWS(ALL)-2017-5-25] [REFERRED TO]
AJAY GUPTA S/O JAGARNATH GUPTA VS. STATE OF CHHATTISGARH [LAWS(CHH)-2017-1-25] [REFERRED TO]
ABHISHEK VIDYA NAND SINGH VS. HINDUSTAN PETROLEUM CORPORATION LIMITED [LAWS(BOM)-2009-8-16] [REFERRED TO]
A S VIMALAKSHI W/O LATE M S MALLESHAIAH VS. STATE OF KARNATAKA [LAWS(KAR)-2019-2-71] [REFERRED TO]
ABHIRAM SINGH VS. C.D. COMMACHEN (DEAD) BY LRS. & ORS. [LAWS(SC)-2017-1-9] [REFERRED TO]
VIJI JOSEPH VS. P.CHANDER [LAWS(MAD)-2019-4-165] [REFERRED TO]
COMPETITION COMMISSION OF INDIA VS. STEEL AUTHORITY OF INDIA LTD [LAWS(SC)-2010-9-46] [REFERRED TO]
RAGHAV WOOLLEN MILLS PVT. LTD. VS. UNION OF INDIA [LAWS(P&H)-2020-1-226] [REFERRED TO]
MINAKSHI DE VS. STATE OF TRIPURA [LAWS(TRIP)-2019-8-13] [REFERRED TO]
ASSISTANT COMMISSIONER OF VS. H H CEMENT PRODUCTS AND ORS [LAWS(KAR)-2016-3-471] [REFERRED TO]
AGRICULTURE PRODUCE MARKET COMMITTEE, VISNAGAR VS. STATE OF GUJARAT THROUGH SECRETARY [LAWS(GJH)-2013-12-7] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SHAMBHUBHAI MAHADEV AHIR [LAWS(GJH)-2014-3-54] [REFERRED TO]
R B SHUKLA VS. ADDITIONAL DISTRICT JUDGE [LAWS(ALL)-2010-3-8] [REFERRED TO]
UNIWORTH TEXTILES LTD. VS. ASSET RECONSTRUCTION CO. (INDIA) LTD. [LAWS(CAL)-2012-9-160] [REFERRED TO]
ANJUMAN ISLAMIA TRUST VS. STATE OF M.P. AND OTHERS [LAWS(MPH)-2002-5-102] [REFERRED TO]
STATE OF MAHARASHTRA VS. JAGAN GAGANSINGH NEPALI ALIAS JAGYA [LAWS(BOM)-2011-8-120] [REFERRED TO]
UNION OF INDIA VS. JAGMOHAN SINGH [LAWS(DLH)-2007-12-126] [REFERRED TO]
LARSEN AND TOUBRO LIMITED VS. STATE OF CHHATTISGARH AND ORS [LAWS(CHH)-2018-3-108] [REFERRED TO]
COMMISSIONER OF INCOME TAX, BILASPUR VS. INCOME TAX APPELLATE TRIBUNAL, JABALPUR [LAWS(CHH)-2013-5-6] [REFERRED TO]
DEPUTY COMMISSIONER OF INCOME TAX VS. SAINT GOBAIN INDIA PRIVATE LIMITED [LAWS(MAD)-2022-3-35] [REFERRED TO]


JUDGEMENT

Arijit Pasayat, J. - (1.)In this appeal under Section 130-E of the Customs Act, 1962 (in short the 'Act'), the only question that falls for adjudication is whether Karbate Tubes made of artificial graphite impregnated with Phenolic resin which are parts of Heat exchangers are classifiable under Tariff Item : sub-heading 6815.10 in First Schedule of the Customs Tariff Act, 1975 (in short 'Tariff Act') as held by the Revenue or under sub-heading 8419.50 as claimed by the assessee-importer.
(2.)Factual scenario needs to be noted in brief. Orders were placed by the assessee on a foreign manufacturer for supply of 14700 Karbate Tubes which were supplied during April and July, 1992. An order was passed by the Assistant Collector of Customs (Appraising Group III) classifying the goods under Chapter heading 68.15 and sub-headings 6815.10, whereby the demand raised by the Appraiser was confirmed. Appeal filed before the Collector (Appeals) did not bring any relief to the assessee. Matter was carried in further appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi (in short 'Tribunal'). As there was difference in view between two members of the Tribunal, the matter was referred to a larger Bench which by the impugned order dated 24-11-1997 held that the goods were rightly classified under Chapter 68 and not Chapter 84. The main ground which appears to have been pressed before the Tribunal by the assessee was that the Karbate Tubes which are made of artificial graphite cannot be classified under tariff heading 68.15, as according to it, same applies only to natural graphite. The Tribunal did not find any substance in his plea. Reference was made to the Harmonized System Nomenclature (in short 'HSN') and it observed that Karbate Tubes made of artificial graphite being non-electric articles made of graphite fall under Chapter sub-heading 6815.10. It was further held that though this is a part of machinery which may otherwise attract sub-heading 8419.50, but the same is not applicable in view of the exclusion in Note 1(a) of Chapter 84.
(3.)In support of the appeal, learned counsel for the assessee-appellant submitted that the tubes in question are classifiable under Chapter 84 as parts of heat exchangers, are not excluded by Note 1(a) of Chapter 84, and are to be classified under Entry 84.19. With reference to the Note 1(a) of Chapter 84, it is submitted that by application of the ejusdem generis principles, only such articles which are similar to millstones or grindstones are excluded. In reply, learned Attorney General submitted that the language of the provision in question is clear, and if the interpretation sought to be put by the assessee is accepted, it would mean a complete transformation of the provision by addition/deletion of certain words, which is not permissible.


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