1987 (3) TMI 352 - AT - Customs

Summary

The appeal was against the order of the Collector of Customs (Appeals), Bombay regarding the import of Flat Glass claimed to be a component of wireless equipment. The material imported was used as a substrate for making electronic circuits, not directly as a component part of the wireless receiving set. As per Notification No. 206/76, the benefit is available only for components of wireless receiving sets. The appeal was rejected.