2005 (7) TMI 410 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the appellant who imported refractory blocks under a DEEC licence, rejecting the department's argument that they are spare parts not allowed to be imported. The Tribunal held that the goods are covered under the licence and are eligible for the benefit of Notification No. 203/92-Cus. The impugned order of the Commissioner (Appeals) was set aside.