1999 (4) TMI 437 - Commissioner - Customs

Summary

The Commissioner of Customs (Appeals), Mumbai rejected an appeal filed by the department regarding the classification of goods as Air Purifier System Kitchenhoods under CTH 8421.39. The reviewing authority determined that the goods should be classified under heading 8414.60. The appeal was rejected as it did not clearly demonstrate the invalidity of the license produced for the goods or the maintainability of the appeal based on the assessment made by the proper officer.