Insoluble sulphur — Classifiable under Heading 35.01/32(10) of Customs Tariff Act, 1975 (2) Appeal — Change of name to be permitted when fresh certificate of incorporation submitted as a consequent of change of name (3) Valuation (Customs) — Landing charges in the CIF value of the imported goods to be included in assessable value
The Supreme Court Bench comprising Hon’ble Mr. Justice K.T.
Thomas and Hon’ble Mr. Justice R.P. Sethi on 28-8-2000 dismissed the Civil Appeal Nos. 4730-4743 of 1997 filed by CEAT
Ltd. against CEGAT Order Nos. 1309-1322/90-A, dated 20-8-1990 and reported in 2002 (145) E.L.T. 108 (Tri. - Del.) [CEAT Tyres of India Ltd. v. Collector]. While dismissing the appeal,
the Supreme Court passed the following order :-
“These appeals
are dismissed as this Court has dismissed Civil Appeal No. 2674 of 1982.”
The Appellate Tribunal in its impugned order had held that,
insoluble sulphur is classifiable under Heading 35.01/32(10) of Customs Tariff
Act, 1975 and not under Heading 38.01/90(1) ibid.
The Tribunal further held that, the change of name to be
permitted when fresh certificate of incorporation consequent on change of name
submitted.
The Tribunal also held that the landing charges in the CIF
value of imported goods is includible in assessable value.
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