2000 (6) TMI 339 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai ruled in favor of the respondent in a customs tariff dispute regarding imported plastic articles pre-printed with legends. The tribunal found the items to be display hangers or printed bags made of plastic, not packing materials, thus qualifying for duty exemption under Sl. No. 68 of the Notification. The Revenue appeal was rejected, upholding the order granting exemption to the respondent.