1988 (4) TMI 60 - HC - Customs

Summary

The High Court of Bombay ruled in favor of the petitioners, a limited company manufacturing roller bearings, in a dispute over the classification of imported rough forged rings. The court held that the rings fall under Tariff Item No. 73.15(1) as per the appellate authority's decision, not Tariff Item No. 84.62(3) as assessed by the Assistant Collector of Customs. The court ordered the respondent to pay the petitioners' costs.