2002 (2) TMI 706 - AT - Customs

Summary

The appellate tribunal considered the eligibility of Ex-Thos Electric Pvt. Ltd. to import video games under a special import license. The department initially found the games ineligible, but the Commissioner (Appeals) disagreed and allowed the appeal. However, the tribunal found the Commissioner's decision to be incorrect based on the Harmonised System of Nomenclature, and overturned the decision, restoring the order of the Dy. Commissioner.