2002 (3) TMI 478 - AT - Customs

Summary

The Revenue filed an appeal against the Commissioner of Customs (Appeals) who had reversed the order disallowing classification of silk-embroidered boxes under DEPB credit as silk made-ups. The Tribunal found that the boxes should be classified as jewellery boxes under Chapter Heading 42.02, not as textile made-ups. The impugned order was set aside, and the original order disallowing the classification was restored. The appeal of the Revenue was allowed.