1984 (3) TMI 404 - AT - Customs

Summary

The Appellate Tribunal CEGAT New Delhi allowed the appeal filed by the appellants who imported silver paste/silver powder suspension, classifying it as a processing material for ceramic capacitors under Chapter 32 of the Customs Tariff Act. The Tribunal held that the imported material was not an alloy but a process material, and the assessment under Chapter 71 was improper. The appeal was allowed based on the technical write-up and Notification No. 117-Customs.