1996 (10) TMI 91 - SC - Customs

Summary

The Supreme Court allowed the appeal regarding the classification of antimony oxide under the Customs Tariff. The majority Tribunal view classified it under Entry 30 as a pigment, but the dissenting member classified it under Entry 28 as a chemical used in PVC conveyor belting manufacture. The Court held that since the antimony oxide was of non-painter grade, it should be classified under Entry 28. The appeal was allowed, the previous order was set aside, and no costs were awarded.