1987 (10) TMI 260 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi condoned the delay in filing the appeal and ruled in favor of the appellants who imported "Interfaces for Computer." The appellants were entitled to the benefit of Notifications 115/80 and 41/80-Cus, granting partial exemption from basic customs duty and full exemption from auxiliary duty to computer peripheral units falling under sub-heading No. 2 of Heading 84.51/55 CTA. The appeal was allowed, and consequential relief was ordered.