M/S GRASIM INDUSTRIES LTD. versus COLLECTOR OF CUSTOMS, BOMBAY

M/S GRASIM INDUSTRIES LTD. versus COLLECTOR OF CUSTOMS, BOMBAY

Note 1(a) of Chapter 84 of the Customs Tariff Act, 1975 is clear and unambiguous, excludes 'other articles of Chapter 68,' and does not trigger the ejusdem generis rule because it does not refer to a class, category, or genus followed by general words. Karbate Tubes made of artificial graphite, even though parts of...

Source-derived case information.

Parties
Appellant: Grasim Industries Ltd.; Respondent: Collector of Customs, Bombay
Jurisdiction
India
Judgment Date
04 April 2002
Procedural Posture
Civil Appeal / Supreme Court Final Decision
Outcome
Appeal dismissed
Legal Topics
Classification Under Customs Tariff Act, Interpretation of Exclusion Clauses, Principle of Ejusdem Generis
Customs Law Statutory Interpretation Classification Under Customs Tariff Act Interpretation of Exclusion Clauses Principle of Ejusdem Generis

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Parties

Grasim Industries Ltd.

Appellant

Collector of Customs, Bombay

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Decision

Legal Issues

  1. 1 Whether Karbate Tubes made of artificial graphite impregnated with Phenolic resin, being parts of Heat exchangers, are classifiable under sub-heading 6815.10 or 8419.50 in the First Schedule of the Customs Tariff Act, 1975
  2. 2 Applicability of the rule of ejusdem generis to the exclusion in Note 1(a) of Chapter 84 of the Customs Tariff Act, 1975

Ratio Decidendi

Note 1(a) of Chapter 84 of the Customs Tariff Act, 1975 is clear and unambiguous, excludes 'other articles of Chapter 68,' and does not trigger the ejusdem generis rule because it does not refer to a class, category, or genus followed by general words. Karbate Tubes made of artificial graphite, even though parts of Heat exchangers, are thus classifiable under sub-heading 6815.10 and not under 8419.50.

Court Disposition

Appeal dismissed