1987 (5) TMI 247 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of Nav Bharat Corporation, Bombay regarding the eligibility of chemical electrodes for duty benefit under Notification No. 211/76. The Tribunal held that the electrodes were essential parts, not consumable items, based on evidence from a catalogue. The appeal was allowed, and revenue authorities were directed to give effect to the order. (Citation: 1987 (5) TMI 247 - CEGAT, New Delhi)