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SUPREME COURT OF INDIA
COMMISSIONER OF CUSTOMS LUDHIANA :   ICD GRFL G T ROAD, SAHNEWAL , DISTRICT: LUDHIANA ,LUDHIANA , PUNJAB – Appellant
Versus
M/S OSTER KNIT PRIVATE LTD :   DIRECTOR DURGI ROAD PO MILLAEGANJ , DISTRICT: LUDHIANA ,LUDHIANA , PUNJAB – Respondent


IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

Civil Appeal No(s). of 2019

Diary No. 18800/2019

Commissioner of Customs, Ludhiana

Appellant(s)

Versus

M/s Oster Knit Private Ltd.

Respondent(s)

O R D E R

Delay condoned.

The Customs, Excise and Service Tax Appellate Tribunal1 has in our view

correctly come to the view on a finding of fact that the goods which were imported

were blankets and fell within the purview of Chapter Heading 63014000.

We find no merit in the Civil Appeal, which is accordingly dismissed.

Pending application(s), if any, shall stand disposed of.

…..…………................................J.

(Dr. Dhananjaya Y. Chandrachud)

.…………………………...............J.

(Indira Banerjee)

New Delhi

July 5, 2019

1 “Tribunal”

Digitally signed by

MANISH SETHI

Date: 2019.07.08

17:46:17 IST

Reason:

Signature Not Verified

ITEM NO.15 COURT NO.10 SECTION XVII

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

CIVIL APPEAL Diary No(s). 18800/2019

(Arising out of impugned final judgment and order dated

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