Importers win appeal, "Esband endless conveyor belts" reclassified under Customs Tariff Heading 59.10

The appellate tribunal ruled in favor of the importers, overturning the classification of "Esband endless conveyor belts type SAO 75" under sub-heading 5911.90 and instead classified them under Customs Tariff Heading 59.10. The tribunal determined that Note 6(a) did not apply, allowing the appeal and setting aside the impugned order with consequential relief to the appellants.

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The appellate tribunal overturned the classification of "Esband endless conveyor belts type SAO 75" under sub-heading 5911.90 and ruled in favor of the importers for classification under Customs Tariff Heading 59.10. The tribunal found that Note 6(a) excluding belts of textile material less than 3 mm thickness does not apply in this case. Therefore, the appeal was allowed, and the impugned order was set aside with consequential relief to the appellants.

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