2002 (12) TMI 463 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai rejected the appeal by the Revenue regarding the import of "Prime Ash Planking Unedged" by a manufacturer of sports goods for making hockey sticks. The Customs authorities confiscated the goods for violating import policy, but the Commissioner ruled that the goods could be imported under Open General Licence (OGL). The Tribunal upheld the Commissioner's decision, stating that the imported goods were specific for making hockey sticks and were suitable raw materials for a Small Scale Unit engaged in sports goods manufacturing. The appeal was rejected.