2003 (8) TMI 431 - AT - Customs

Ultra Seal Cascade Washing Machine exempt from customs duty under Notification No. 65/94-Cus.

Summary

The case considered whether Ultra Seal Cascade Washing Machine is exempted under Notification 65/1994. The appellant argued for exemption based on compliance with conditions. The Tribunal ruled in favor of the appellant, stating that the machine is eligible for exemption as per the notification conditions, despite also performing the cleaning process. The appeal was allowed with consequential relief.