1987 (7) TMI 380 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding the use of imported components for initial assembly of Synchronous Condenser. The department had no objection to the claim based on an Exemption Notification. The end product fell under Heading 85.01 of the Customs Tariff Act, 1975. The appeal was allowed, and consequential refund was ordered for the appellants. (1987 (7) TMI 380 - CEGAT, New Delhi)