1987 (7) TMI 401 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi reviewed a case regarding the import of a Coordinate Measuring Machine by M/s. Sundaram Clayton Limited. The dispute centered around whether the machine qualified for exemption under a customs notification as a universal measuring instrument. The tribunal found in favor of the department, stating that the machine was primarily meant for measuring small workpieces with high accuracy, rather than being a universal measuring machine. The order of the Appellate Collector was set aside, and the Assistant Collector's decision was restored.