M/S. WESTERN INDIA PLYWOODS LTD. vs COLLECTOR OF CUSTOMS, KOCHIN — C.A. No. 4234/2000

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010053562000

Filing Date

27-Mar-2000

Registration No

C.A. No. 4234/2000

Diary Number

5356/2000

Order Date

07-Oct-2005

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 02-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.M/S. WESTERN INDIA PLYWOODS LTD.

Respondent(s)

  1. 1.COLLECTOR OF CUSTOMS, KOCHIN

    Adv. P. PARMESWARAN

Case History

  1. Case disposedDisposed

  2. 07-Oct-2005

    Judgment - of Main CaseView PDF

  3. 07-Oct-2005

    ROP - of Main CaseView PDF

  4. 27-Mar-2000

    Case filed

    Registration No. C.A. No. 4234/2000

View Full Judgment
casestatus.in Summary

The Supreme Court allowed Western India Plywoods Ltd.'s appeal and set aside the Tribunal's classification of a motor-vibrator with actuator under residuary heading 8479.89, holding that the Tribunal failed to consider whether it qualified as a part of pulp-making machinery under heading 8439.91. The Court remitted the case for reconsideration, emphasizing that residuary tariff entries apply only when goods cannot by any reasonable process be classified under specific headings. This case analysis is maintained by casestatus.in based on publicly available court records.

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