2003 (8) TMI 69 - AT - Customs

Summary

The appeals were filed against a common Order-in-Appeal regarding the entitlement to the benefit of Notification No. 45/94-Cus. The issue was whether the goods (Poly Vinyl Alcohol) were actually used or capable of being used in the leather industry. The Tribunal ruled that actual use is not required for availing the benefit of the notification, only capability of use is sufficient. Therefore, the appellants were entitled to the benefit of the notification, and the impugned order was set aside.