2003 (3) TMI 610 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the importer of rubber stoppers, classifying them under sub-heading 4016.93 as per Import Policy 1992-97. The Commissioner (Appeals) upheld this classification based on a circular from the Director General of Foreign Trade. The department's appeal was dismissed as it did not address the circular, which was deemed binding.