2003 (10) TMI 361 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai heard an appeal regarding the classification of plastic foot bridges. The original authority classified them under sub-heading No. 3926.90, but the Commissioner (Appeals) classified them under sub-heading No. 3925.99. The Department appealed this classification, arguing that the foot bridges are made of plastic and not specified under Chapter Note 11 for Heading No. 3925. After considering submissions and case records, the Tribunal classified the goods under sub-heading 3920.90, setting aside the order-in-appeal and restoring the order-in-original. The appeal was allowed on 10-1-2003.