2001 (3) TMI 943 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeals filed by a textile machinery manufacturer regarding the classification of imported goods under Customs Notification No. 156/86. The Tribunal found that the goods were eligible for the benefit of the notification as they were imported along with the machines and should be assessed accordingly. The Tribunal set aside the lower authorities' orders and directed refunds upon submission of original documents.