1981 (3) TMI 241 - Board - Customs

Summary

The appeal by M/s. Shree Sonal Gum Industries was allowed by the Board of Central Board of Excise and Customs. The demand was mostly time-barred, and the Collector's reasoning for concluding the appellant employed more than 49 workers was considered hypothetical. The Board found it difficult to exclude the goods from the scope of "grain mill products." The Collector's orders were set aside.