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Case Laws

Carbon neck bushes being classifiable under Chapter 68 of the Customs Tariff Act, 1975 as parts of recycle solution feed pump, are excluded from the purview of Notification No. 69/87-Cus. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1997 (94) E.L.T. 683 (Tribunal).

Diamond rollers. - See under CHAPTER 82.

Glasseal 2.5 mm black is classifiable under Heading 68.07 of Customs Tariff Act, 1975 as an article of bitumen and not as an article of glass fibre under Heading 70.19 ibid. - STP Ltd. v. Commissioner - 1999 (113) E.L.T. 125 (Tribunal).

Granite Press Roll. - See under CHAPTER 84.

Grinding wheels. - Electroplated diamond grinding disc without framework is classifiable under Heading 68.04 of CustomsTariff Act, 1975 and not under Chapter 82 ibid. - Perfect Engg. Enterprises v. Commissioner - 1998 (103) E.L.T. 248 (Tribunal).

Karbate tubes made of artificial graphite impregnated with phenolic resin and part of heat exchanger are classifiable under sub-heading 6815.10 of Customs Tariff Act, 1975 w.e.f. 28-2-1986 in view of Chapter Note 1(a) to Chapter 84. - Grasim Industries Ltd. v. Collector - 1998 (103) E.L.T. 515 (Tribunal).

Machinery parts made of artificial graphite. -It is well settled that goods would fall in Chapter 68, sub-heading 6815.10 of Customs Tariff Act, 1975 only if they are made of natural graphite. That does not make Note 1(a) to Chapter 84 of the said Tariff redundant. - Binani Zinc Ltd. v. Commissioner - 1999 (112) E.L.T. 578 (Tribunal).

Shaft sleeves are classifiable under Chapter 68 and not under Chapter 84 of the Customs Tariff Act, 1975. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1994 (69) E.L.T. 710 (Tribunal).

"Torchseal 4 mm black" described as a pre-fabricated water-proofing membrane is classifiable under Heading 68.07 of Customs Tariff Act, 1975, as it has been designed for use as, and sold as, water-proofing layer. - STP Ltd. v. Commissioner - 1999 (113) E.L.T. 125 (Tribunal).

Wood and articles of wood - Master board composed predominantly of calcium silicate, cellulose fibre and mica and used in manufacture of 'fire doors' and has other multifarious uses is neither classifiable under sub-heading 3823.90, nor under 6809.90 and Heading No. 68.15 but under sub-heading 6808.00 of Customs Tariff Act, 1975-Rule 3(a), not 3(b), of Interpretative Rules applicable. - Kutty Flush Doors and Furniture Co. Pvt. Ltd. v. Collector - 1992 (62) E.L.T. 642 (Tribunal).

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Date: 06-07-2020
Notification No. 29/2020-Customs
Seeks to further amend notification no. 152/2009 dated 31.12.2009, to increase the rate of duty of customs on imports of Phthalic Anhydride originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement, on recommendation of preliminary findings of Directorate General of Trade Remedies under India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.

Date: 02-07-2020
Notification No. 55/2020 - Customs (N.T.)
Exchange Rates Notification No.55/2020-Custom (NT) dated 02.07.2020.

Date: 01-07-2020
Notification No. 58/2020 – Central Tax
Seeks to make eighth amendment (2020) to CGST Rules

Date: 30-06-2020
Notification No. 54/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg.

Date: 30-06-2020
Circular No.31/2020-Customs
Extension of validity of AEO certification for ease of renewal process (Modification in Circular No. 27/2020 dated 02.06.2020) [Circular No. 31/2020 - Customs dated 30.06.2020].

Date: 30-06-2020
PUBLIC NOTICE No. 11/2015-2020
Extension of validity of Recognition of Pre-shipment Inspection Agencies (PSIAs

Date: 30-06-2020
Notification No. 57/2020 – Central Tax
Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.

Date: 29-06-2020
Trade Notice No. 17/2020-2021
Procedure and Criteria for submission and approval of applications for export of PPE Medical Coveralls for COVID-19

Date: 27-06-2020
Notification No. 55/2020 – Central Tax
Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.

Date: 27-06-2020
Notification No. 56/2020 – Central Tax
Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.

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