1987 (4) TMI 206 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Revenue, setting aside the Collector of Customs' decision to grant exemption from duty under Notification No. 55/75 for imported Cinnamon Leaf Oil. The Tribunal held that imported goods are not exempt from additional duty unless specifically mentioned in the notification. The Tribunal followed previous judgments and set aside the impugned order. The respondents' cross objections were considered but not upheld.