Supreme Court Upholds Customs Duty Classification of Gold-Plated Fountain Pens Under Specific Tariff Entry, Dismissing Collector's Appeal. Imported Fountain Pens With Gold-Plated Nibs and Caps Held Classifiable Under Item 45(3) of Indian Tariff Act, 1934, Not General Gold-Plated Articles Entry 61(8), Because Specific Entry Prevails and Assessment Was Manifestly Erroneous....
The dispute arose from the customs classification of imported Sheaffer fountain pens with gold-plated nibs, caps, and clips. The importer held an import licence for fountain pens of not less than Rs. ...




