1987 (9) TMI 260 - AT - Customs

Summary

The appeal dealt with the classification of 19MB and 40MB Winchester Drives imported under Bill of Entry No. AC 260 dated 13-11-1984. The goods were initially assessed to duty under specific headings with a customs notification benefit. A demand for differential duty was later issued, which was contested through appeals. The Tribunal ruled in favor of the appellants, extending the benefit of Notification 237/83-Cus to the imported Winchester Drives and ordering relief in the form of non-enforcement of the demand or refund if the duty had been paid.