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of <h1>Appeals allowed, catalytic converters not air purifiers, set aside order for confiscation.</h1> <h3>MARUTI UDYOG LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> MARUTI UDYOG LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI - 2001 (127) E.L.T. 126 (Tri. - Mum.) The judgment considered whether catalytic converters could be imported without a license. The Commissioner had ordered their confiscation for being air purifiers, requiring a special import license. However, the equipment was classified as environmental protection machinery, not air purifiers, making them freely importable. The appeals were allowed, and the impugned order was set aside.
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