1988 (5) TMI 116 - AT - Customs

Summary

The appeal was against an Order-in-Appeal passed by the Collector of Customs (Appeals), Bombay regarding the assessment of additional duty of customs on imported Partially Oriented Yarn (POY). The Tribunal held that customs duty should be assessed based on the condition of the goods at the time of importation, not after any subsequent processing like texturisation. The appeal was dismissed. (Case: M/s. P.B. Textile Works vs. Collector of Customs)