https://www.taxtmi.com/caselaws?id=93134 The Tribunal dismissed the department's appeal, upholding the Collector (Appeals) decision that Crown Fox Brand Pins are not consumer goods but fall under the category of trimming and embellishments, making them freely importable despite their potential classification as consumer goods due to their various uses in industries like garment, greeting cards, gift packets, and festival dresses. The Tribunal relied on policy provisions and previous interpretations to support its decision, finding the appeal lacked merit. en-us Fri, 15 Jan 1999 00:00:00 +0530 Tue, 08 Nov 2011 15:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93134 The Tribunal dismissed the department's appeal, upholding the Collector (Appeals) decision that Crown Fox Brand Pins are not consumer goods but fall under the category of trimming and embellishments, making them freely importable despite their potential classification as consumer goods due to their various uses in industries like garment, greeting cards, gift packets, and festival dresses. The Tribunal relied on policy provisions and previous interpretations to support its decision, finding the appeal lacked merit. Case-Laws Customs Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93134