2000 (5) TMI 992 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs (Appeals) decision to allow the benefit of notification No. 011/97-Cus to the respondents who imported PACS software and electricity metering components. The Tribunal referred to previous judgments supporting the application of the notification to similar cases. The appeal of the Revenue was dismissed as there was no illegality in the Commissioner's decision.