1987 (4) TMI 297 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals related to the classification of imported Art Paper under heading 48.01/21(3) CTA, granting the appellants refund of duty paid. The Tribunal based its decision on the similarity of facts to a previous case and ordered the goods to be reclassified accordingly. The lower authorities' orders were set aside. (Case citation: 1987 (4) TMI 297 - CEGAT, New Delhi)