2004 (11) TMI 347 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, M/s. Zephyr Impex, stating that the import of metal belts lacing is free as per the Export-Import Policy. The imported goods fall under sub-heading 73262000.10 of ITC (HS) and do not require a special import license. The impugned order was set aside, and the appeal was allowed.