2000 (4) TMI 462 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, set aside the impugned order, and remanded the matter to the Commissioner (Appeals) without insisting on any pre-deposit. The appellant's case was supported by previous decisions, and further examination was required to verify the classification of the goods. The Commissioner (Appeals) was directed to hear and dispose of the appeal without feeling bound by the Tribunal's prima facie findings.