2003 (3) TMI 619 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the classification of imported goods as gold plated plastic moulded round bowls. The goods were correctly classified under heading 94.05, and the benefit of exemption under entry 19 of the notification was granted as the goods were removed from the bonded warehouse on 19-11-1992. The differential additional duty demanded was set aside.