1983 (4) TMI 270 - AT - Central Excise

Summary

The case involved a revision application against an order passed by the Appellate Collector of Customs, Madras. The appellants claimed that the goods imported did not attract countervailing duty under Item 27 of CET as they were aluminum alloy products. However, the Tribunal found that the goods were predominantly made of aluminum (93% aluminum) and upheld the duty imposed by the Collector. The appeal was rejected.