2003 (1) TMI 579 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai ruled on whether "Acrylic Plastic sheets off-cuts" imported by the respondents were exempt from countervailing duty. The lower appellate authority granted the exemption, which was upheld as the off-cuts were considered sheets. The Revenue's appeals were dismissed. (2003 (1) TMI 579 - CEGAT, Chennai)