2001 (3) TMI 483 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the importers of "Video Games" classifying them under sub-heading 9504.10. The Commissioner (Appeals) approved this classification, aligning with the sub-notes in the HSN. The Tribunal dismissed the appeal filed by the Revenue, affirming the correct classification and importability of the goods.