2002 (3) TMI 756 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of the appellants who imported "Rich Gas Catalyst - Type G.1.80" claiming benefit under Notification No. 20/95-Cus. The Tribunal found that the contested goods were not suitable for steam reformation but for pre-reformation process based on technical opinions and literature, overturning the denial of benefit by the Assistant Commissioner and Commissioner (Appeals). The appeal was allowed with consequential benefits.