M/S DAULAT RAM INDUSTRIES vs THE COLLECTOR OF CUSTOMS, NEW DELHI — C.A. No. 7812/1997

Summary: On April 11, 2002, the Supreme Court allowed Daulat Ram Industries' civil appeal against the Collector of Customs, New Delhi. The core dispute involved whether electrical resistance alloy constitutes stainless steel for customs classification purposes. The Court found that the Revenue had accepted the appellant's position that electrical resistance alloy is not stainless steel (evidenced by subsequent Bills of Entry and four-and-a-half years of unexplained delay in obtaining contrary instructions), and therefore set aside the impugned judgment. The respondent was ordered to pay the appellant's appeal costs with consequential reliefs to follow. This case analysis is maintained by casestatus.in based on publicly available court records.