2025 (1) TMI 1087

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..... 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.
HON'BLE THE CHIEF JUSTICE SANJIV KHANNA And HON'BLE MR. JUSTICE SANJAY KUMAR For the Appellant : Mr. Raghavendra P Shanakr, A.S.G. Mr. Gurmeet Singh Makker, A .....

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