2007 (3) TMI 474 - 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 Tribunal found that the specific tariff entry under Chapter 29 covered Thiourea 99% and therefore denied the stay, stating that the classification issue would be determined during regular hearing.