https://www.taxtmi.com/caselaws?id=1712 The Tribunal overturned the Lower Appellate Authority's decision and classified the goods under Chapter 21 for charging duty on import from Nepal. The impugned order-in-appeal was set aside, restoring the original order-in-original and granting relief to the appellants in all 21 appeals. The decision was influenced by previous Tribunal rulings, the absence of an appeal by the Department in a relevant case, and a recent government notification exempting similar goods under Chapter 21. en-us Wed, 23 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1712 The Tribunal overturned the Lower Appellate Authority's decision and classified the goods under Chapter 21 for charging duty on import from Nepal. The impugned order-in-appeal was set aside, restoring the original order-in-original and granting relief to the appellants in all 21 appeals. The decision was influenced by previous Tribunal rulings, the absence of an appeal by the Department in a relevant case, and a recent government notification exempting similar goods under Chapter 21. Case-Laws Customs Wed, 23 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1712