2000 (4) TMI 66 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled in favor of the appellant, a government concern, in a case involving customs duty on a vessel brought for breaking. The authorities wrongly denied the appellant's claim for exemption under Notification No. 93/88. The Tribunal found that the appellant had paid the required duty amount, and thus allowed the appeal, quashing the previous orders entirely.