2004 (5) TMI 426

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....None, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  It is a Revenue's appeal against the order of the Commissioner of Customs (Appeals), Mumbai. In the impugned order, the Commissioner (Appeals) held that trolley carts under import are parts and components falling under Exim Code 39269009.40 of the ITC (HS) Classification of Export and Import items and are freely import....

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....bly for maintenance purposes. A part may be a component or an accessory. Therefore, accessory is covered by 'part' in terms of the Exim Policy. He accordingly held that the impugned goods are parts and components falling under Exim Code 39269009.40 of the ITC (HS). 5. We observe that the goods under import are articles of plastic. They cannot be considered as accessories of school bags, as....