https://www.taxtmi.com/caselaws?id=51832 The Tribunal ruled in favor of the importers in a case involving the classification of "pocket brick games" under Customs Tariff Heading (CTH) 95.03. The goods were deemed hand-operated toys, not fitting the description of articles for funfair, table, or parlour games under CTH 95.04. As a result, the Tribunal held that no Additional Customs Duty (CVD) was payable by the importers for the goods classified under CTH 95.03. Additionally, the Tribunal upheld the lower appellate authority's decision on valuation, dismissing the Revenue's application for stay and setting aside the Commissioner (Appeals) orders on the classification dispute. en-us Tue, 21 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51832 The Tribunal ruled in favor of the importers in a case involving the classification of "pocket brick games" under Customs Tariff Heading (CTH) 95.03. The goods were deemed hand-operated toys, not fitting the description of articles for funfair, table, or parlour games under CTH 95.04. As a result, the Tribunal held that no Additional Customs Duty (CVD) was payable by the importers for the goods classified under CTH 95.03. Additionally, the Tribunal upheld the lower appellate authority's decision on valuation, dismissing the Revenue's application for stay and setting aside the Commissioner (Appeals) orders on the classification dispute. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51832