2001 (9) TMI 603 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai rejected the Revenue appeal against the Order-in-Appeal No. 610/97. The Commissioner set aside the Order-in-Original, holding the imported goods to be hard lead scrap. The Tribunal agreed with the Commissioner's decision, stating that the comparison made in the original order was not valid, and upheld the rejection of the Revenue appeal.