VISHAL ELECTRONICS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners manufacture closed circuit television cameras. Closed circuit television lenses are components of such cameras. The petitioners imported closed circuit television lenses from japan and filed Bills of Entry in respect thereof in February and March 1981.

(2.) THE heading under the First Schedule to the Customs Tariff Act relevant to such import is numbered 90. 02 and reads thus :

(3.) THE rate of duty applicable to carry CCTV cameras is set out Heading No. 85. 15, which reads thus :