2004 (7) TMI 457 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant regarding the exemption under Notification No. 11/97-Cus. The issue was whether the exemption could be denied to the appellants who imported goods for use in the manufacture of Centchroman. The tribunal found no conditions attached to the goods covered under the notification and allowed the appeal based on previous court decisions.