2002 (11) TMI 199 - AT - Customs

Summary

The appeal challenges the Commissioner's order dated 11-11-96 denying the appellant the benefit of notification No. 36/96, which grants duty exemption for machinery/equipment required for the textile industry. The Tribunal rules in favor of the appellant, stating that being the actual user is irrelevant, and grants the appellant the duty exemption under Notification No. 36/96. The impugned order is set aside, and the appeal is allowed.