Classification Dispute: Bombay HC set-aside Customs Order on Centrifuges Import

Pall India Private Limited Vs Union of India & Ors. (Bombay High Court) The petitioner is an importer. It imported, at Mumbai Customs, centrifuges as an apparatus to be used for machinery. It claimed classification under chapter heading 8421. The Revenue contended that it would merit classification under chapter heading 3926 as “other articles of plastic”. The petitioner contended that specific heading would prevail over general. A speaking order came to be passed holding that classification under 8421 is correct. The petitioner imported another consignment at Nhava Sheva port. The sam...