2002 (2) TMI 706

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....he eligibility to importation by Ex-Thos Electric Pvt. Ltd., the respondent to this appeal of video games in terms of special import licence that it produced. The goods were eligible for import under this licence under appendix XXXV of handbook of procedures which form part of the policy for the relevant year. Entry 15 of this appendix specifies "electronic games and toys" under customs Heading 95....

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.... the import of the goods and allowed the appeal and set aside the order of the Dy. Commissioner. Hence, this appeal by the department. 2. I have heard the departmental representative. The representative of the respondent is absent and unrepresented despite notice. 3. The Commissioner has been guided in coming to his conclusion by the contents of the Explanatory Notes to Heading 95.....