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2003 (3) TMI 214

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....ribunal allowed the appeal of the applicants vide order No. C.I/4177/WZB/2002, dated 10-12-02. The issue was whether the imported goods viz. "spirals" were freely importable or whether they required production of a specific licence. The Tribunal in para 2 of the said order held as follows :- "Shri V.S. Nankani places before us the said classification where the preamble shows that the classifica....

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....orandum, the classification of the goods should have been under sub-heading 3916.90 and not under sub-heading 3926.90. If it is under a heading so claimed, then the goods become freely importable. 4. We have seen a sample of the goods shown by Shri Nankani. It is in a spiral shape. The classification as claimed covers monofilament of plastics of which any cross-sectional diamension exceeds 1 mm....