2003 (2) TMI 405 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the benefit of Notification No. 154/86-Cus. The appellants imported a machine but were denied the benefit as it did not meet the criteria specified in the notification. The Tribunal found that the machine did not qualify for the concessional rate of duty as it did not meet the specified requirements. The appeal was rejected.