2015 (8) TMI 1337 - SCH - Customs

Import - the decision in the case of CONFIDENT DENTAL EQUIPMENT PVT. LTD. Versus COMMR. OF CUS., CHENNAI 2004 (12) TMI 420 - CESTAT, BANGALORE contested - Held that - the goods in question imported by the respondent were machines and not parts of the machines. We, thus, do not find any infirmity in the order passed by the Tribunal - appeal dismissed.

Summary

The Supreme Court upheld the Tribunal's decision that the imported goods were machines, not parts of machines. The civil appeal was dismissed. [Case: 2015 (8) TMI 1337 - SC]