1997 (2) TMI 126 - SC - Customs

Summary

The Supreme Court remanded a case to the Customs, Excise and Gold (Control) Appellate Tribunal regarding the classification of imported polyester film coated with metal. The court found the film should be treated as metallised polyester film. The Tribunal was instructed to determine if the film is suitable for use as audio magnetic tape and classify it accordingly. The appeal was allowed, the previous judgment was set aside, and no costs were awarded.