1988 (3) TMI 205 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by M/s. HMT Limited regarding the import of a Sound Vibration Analyzing System. The Tribunal held that the goods were not specially designed for testing purposes in the automotive industry as required by Notification No. 243/78-Cus., and therefore, the benefit claimed under the notification was rightly rejected by the lower authorities. The appeal was accordingly dismissed.