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Issues involved: Classification of imported goods under the Customs Tariff Act, 1975.
Summary: The appellants imported components for manufacturing electrostatic precipitators and filed two bills of entry for clearance. Customs authorities initially classified the goods under Heading 84.18(2) of the Customs Tariff Act, 1975. The appellants disputed this classification, claiming that the correct classification should be under Heading 84.17(1) as parts of plant and machinery. The Tribunal examined the imported materials and concluded that the assessment under Tariff Item 84.18(2) was incorrect. The Tribunal noted that the imported goods specifically fell under Tariff Item 84.18, which was more specific and precise than the other headings suggested by the importers. Despite acknowledging that Heading 84.18(1) would have been the correct classification, the Tribunal did not direct the goods to be classified as such, instead upholding the Revenue's classification under Heading 84.18(2). The Supreme Court allowed the appeals, set aside the previous judgment, and directed the goods to be classified under Heading 84.18(1), with each party bearing their own costs.
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