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The judgment by the Appellate Tribunal CEGAT, New Delhi involved classification of Lauryl alcohol under Customs Tariff Act, 1975. The issue was whether it falls under Heading 15.08/13 (as claimed by respondents) or Heading 29.01/45 (as claimed by the department). The Tribunal rejected all appeals as the issue was already covered in a previous order. The appeals were represented by various parties and were rejected based on previous findings.
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