2002 (7) TMI 375 - AT - Customs

Summary

The appellate tribunal overturned the classification of "Esband endless conveyor belts type SAO 75" under sub-heading 5911.90 and ruled in favor of the importers for classification under Customs Tariff Heading 59.10. The tribunal found that Note 6(a) excluding belts of textile material less than 3 mm thickness does not apply in this case. Therefore, the appeal was allowed, and the impugned order was set aside with consequential relief to the appellants.