2005 (2) TMI 560 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, granting them exemption from payment of Customs duty on accessories of mobile handsets under Notification No. 21/02. The imported items were considered covered by the description of goods under Sl. No. 320, making them eligible for the exemption regardless of their classification under CTA Heading 8529.90. The impugned order denying the benefit of the Notification was set aside, and the appeal was allowed with consequential relief to the appellants.