2023 (4) TMI 1321 - SCH - Customs

Classification of goods - hook and eye for brassieres - whether classified under CTH 83081010 as claimed by the appellant or under CTH 62129090 as part of brassieres as arrived at by the assessing officer? - Tribunal held that the appellants have successfully demonstrated that the import documents describe the product to be Hooks and eye for the Brassieres; other importers are also claiming the classification under the same heading - Such overwhelming evidence cannot be overlooked - the impugned goods are rightly classifiable CTH 83081010 - HELD THAT - The civil appeal is dismissed on the ground of delay as well as on merits.