2006 (10) TMI 311 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the Revenue's request to stay the order of the Commissioner (Appeals) classifying 'Thiourea 99% minimum' under CTH 29039010 instead of as an insecticide under CTH 3808. The Commissioner (Appeals) decision was upheld as 'Thiourea 99%' is specifically covered under the tariff entry of Chapter 29, and the apex Court judgment cited by the Revenue does not apply to this case. The request for stay was denied, and the appeal will be determined during regular hearing.