1996 (9) TMI 235 - AT - Customs

Summary

The appeal arose from an order-in-appeal regarding the import of belt buckles assessed under Heading 8308.90 of the Customs Tariff. The appellants claimed a refund under Notification No. 224/85-Cus. The Tribunal decided in their favor based on previous judgments, classifying the buckles as "Metallic Embellishments other than zip fasteners." The impugned order was set aside, and the appeal was allowed with consequential relief. (1996 (9) TMI 235 - CEGAT, NEW DELHI)