1986 (1) TMI 314 - AT - Customs

Summary

The appellants imported goods described as Boiler Components and claimed a refund of customs duty under Notification No. 35/79-Cus. The claim was initially rejected, but the Tribunal found that the appellants satisfied the conditions of the notification. The Tribunal set aside the previous orders and directed the Assistant Collector to grant the benefit after examining the Essentiality and End-use Certificates. (Case citation: 1986 (1) TMI 314 - CEGAT, NEW DELHI)