2023 (6) TMI 801 - SCH - Customs

Classification of goods - sweet corn or maize? - Scope of Show cause notice (SCN) - it was held by CESTAT that sweet corn is not cereal for the purposes of exclusion from chapter 12 of the First Schedule to Customs Tariff Act, 1975. HELD THAT - There are no reason to interfere with the orders impugned under these appeals - appeal dismissed.

Summary

The Supreme Court of India in the case with citation 2023 (6) TMI 801 dismissed the appeals and condoned the delay. The court did not find any reason to interfere with the impugned orders. Pending applications were disposed of with no order as to costs. The judges were Mr. Aniruddha Bose and Mr. Vikram Nath.