1983 (4) TMI 167 - AT - Customs

Summary

The case involved the classification of imported parts for machine tools under the Customs Tariff Act, 1975. The appellants claimed exemption under Notification No. 35/79-Cus. The Department's representative acknowledged the misinterpretation of the notification by lower authorities. The case was remanded to the Appellate Collector for a fresh decision within four months. Appellants were instructed to provide necessary documentation within three months. The appeal was disposed of accordingly.