Justice R. Mahadevan
Aluminium Shelving For Mushroom Growing Is Liable To Be Classified Under Customs Tariff Item As...
The Supreme Court said that the “mushroom growing apparatus” is not classified as ‘machinery’ and further, that the subject goods are ‘structures’...
Supreme Court Summarizes Principles Regarding Application Of Common Or Trade Parlance Test For...
The Supreme Court emphasised that the common or trade parlance test must be applied restrictively.
