1983 (11) TMI 315 - AT - Customs

Summary

The appeal was regarding the entitlement to concession under Notification No. 35/79-Cus. for import of bearings. The appellants claimed the bearings were required for assembly of Milling Machines. An anomaly in the notification was acknowledged, which was later clarified by Notification No. 179-Cus. The appellants failed to prove that the imported parts were required for a specific machine listed in the notifications. The appeal was dismissed.