1987 (8) TMI 324 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the appellants regarding the assessment of additional customs duty on imported Stainless Steel Wire Coils for manufacture of Arc Welding Electrode. The Tribunal held that the duty should be assessed with reference to Central Excise Item No. 26AA(ia) specific for steel wire, not Item 50 of the Central Excise Tariff. The impugned orders were set aside, and a refund was granted to the appellants. (Citation: 1987 (8) TMI 324 - CEGAT, New Delhi)