1983 (11) TMI 192 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the Appellants who imported 'Retaining Rings' for use in 'Bowl Mills'. The Tribunal set aside the order of the Appellate Collector and granted exemption under Notification No. 35-Cus. The documents provided by the Appellants proved the essentiality of the components for the manufacture of the machine.