2001 (8) TMI 1195

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....ant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants imported a consignment of toys in September 1997 and filed a bill of entry on 13-10-97 seeking clearance of the goods under the customs tariff Heading 9503.20, as toys of reduced size. They also submitted a Special Import Licence for clearance of the same. However, the customs....

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....rd Shri R.K. Chowdhury, ld. Advocate and Shri B.N. Pal, ld. Advocate appearing for the appellants and Shri A.K. Chattopadhyay, ld. JDR for the Revenue. 3. The appellants have taken a plea that the classification adopted by the Revenue is not correct inasmuch as the literature submitted by the appellants clearly indicated that the toys were nothing but 'reduced size models' and fell under E....