2017 (12) TMI 1517 - SCH - Customs

Classification of goods - Exemption Notification No. 23/98-Cus. - Piston Ring Set imported by the respondents herein for use as components/parts of engines of Shakti Power Tillers - the decision in the case of COMMR. OF CUS. (I), MUMBAI Versus LA-CAST METALS & COMPONENTS PVT. LTD. 2005 (12) TMI 509 - CESTAT, MUMBAI contested, where it was held that Tillers rightly classified under Chapter heading 84.32 - Held that - The judgment impugned does not warrant any interference - appeal dismissed.

Summary

The Supreme Court dismissed the civil appeal as there was no reason to entertain it. The judgment impugned did not warrant interference, but the question of law remains open.