2025 (1) TMI 1087 - SCH - Customs

Classification of goods - Tees and Crosses - HELD THAT - The Tribunal is correct in holding that Tees and Crosses would be covered under Customs Tariff Heading (CTI) 7307 22 00 - Threaded elbows bends and sleeves . The heading/entry being specific it could not be covered by CTI 7307 29 00 which refers to Other . Appeal dismissed.

Summary

The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Justice Sanjay Kumar presiding, delivered a judgment concerning the classification of "Tees and Crosses" under the Customs Tariff. The Court concurred with the Tribunal's decision that these items fall under Customs Tariff Heading (CTI) 7307 22 00, which pertains to "Threaded elbows, bends and sleeves." The Court emphasized that this specific heading precludes classification under CTI 7307 29 00, which is designated for "Other" items. Consequently, the appeals were dismissed, and any pending applications were disposed of.