1988 (5) TMI 42 - SCH - Customs

Summary

The Supreme Court upheld the order of the Customs, Excise and Gold (Control) Appellate Tribunal, stating that the appellants failed to prove that the imported goods were High Density Polyethylene Moulding Powder. As a result, the appellants were deemed ineligible for exemption and refund under Notification No. 227/76. The Tribunal's decision was based on relevant facts and legal materials, and the appeal was rejected.