1987 (2) TMI 359 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi condoned a four-day delay in postal transmission and proceeded to hear the appeal on merits. The issue was whether Formic Acid is eligible for exemption as a tanning agent under Notification No. 29/79-Cus., dated 10-2-1979. Referring to a previous decision, it was determined that Formic Acid is not a Self Basifying Chrome Tanning agent and thus not eligible for concession under the Notification. The appeal was dismissed.