1987 (9) TMI 264 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of Charu Apparel Manufacturing Company Pvt. Ltd. regarding the benefit of Project Imports for purchasing an Embroidery Machine. The Tribunal held that the machine was for modernization, not initial setting up or expansion, and referred to a previous judgment supporting their decision. The appeal was dismissed.