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    <title>2004 (3) TMI 517 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the classification of imported Electronic White Boards and Electronic Print Boards under ITC (HS) 8472900.90, requiring a specific import license. The appellant&#039;s argument for classification under 8543.90 was dismissed as it was not raised before the lower appellate authority. As the appellant lacked the necessary license, the goods were deemed to require a specific license for import, leading to the rejection of the appeal. Compliance with specific licensing requirements for goods falling under certain ITC (HS) classifications was emphasized.</description>
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      <description>The Tribunal upheld the classification of imported Electronic White Boards and Electronic Print Boards under ITC (HS) 8472900.90, requiring a specific import license. The appellant&#039;s argument for classification under 8543.90 was dismissed as it was not raised before the lower appellate authority. As the appellant lacked the necessary license, the goods were deemed to require a specific license for import, leading to the rejection of the appeal. Compliance with specific licensing requirements for goods falling under certain ITC (HS) classifications was emphasized.</description>
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