2002 (2) TMI 804 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the import of toys by Mattel Toys (I) Ltd. The Tribunal found that the goods imported were not complete toys in SKD condition, as they required additional components to form complete toys. The Tribunal also noted that the goods being required to be packaged did not impact their classification. The appeal was dismissed.