Appellate Tribunal rules in favor of importer on rubber stoppers classification

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the importer of rubber stoppers, classifying them under sub-heading 4016.93 as per Import Policy 1992-97. The Commissioner (Appeals) upheld this classification based on a circular from the Director General of Foreign Trade. The department's appeal was dismissed as it did not address the circular, which was deemed binding.

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The Appellate Tribunal CEGAT, Mumbai ruled in favor of the importer of rubber stoppers, classifying them under sub-heading 4016.93 as per Import Policy 1992-97. The Commissioner (Appeals) upheld this classification based on a circular from the Director General of Foreign Trade. The department's appeal was dismissed as it did not address the circular, which was deemed binding.

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