Supreme Court of India
United Offset Process Pvt. Ltd. v. Asstt. Collector of Customs, Bombay and Ors.
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From the headnote
Customs Tariff Act: Schedule Entries 90. JO, 90.2.'i and 84.35- Colour Scanner Chromagraph -299-Assessability to customs duty Whether printing machinery-No specific technical definition-Mean ing attributed to the expression used by those dealing in it. c The appellant imported Colour Scanner Chromagraph -299 under the Import Trade Control Policy for the year 1981-82, under the caption "printing machinery" and filed the papers for clearance under Tariff Item No. 84.35. The Assistant Collector assessed the goods under Tariff heading 90.25(1) and levied customs duty at the rate of 40% plus 5%
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