2010 (9) TMI 273 - AT - Customs

Benefit of exemption - item imported by the appellants namely Cutch is one variety of Catechu - only one variety namely Katha is covered by Sl. No. 6 of the Notification No. 76/87-C.E - exemption to only one variety namely Katha appeal is dismissed

Summary

The appeal was about the eligibility of "Cutch" for exemption under Notification No. 76/86-C.E. The Tribunal ruled that only "Katha (Catechu)" was covered by the notification, not Cutch, so the exemption did not apply to Cutch. The appeal was dismissed.