1987 (11) TMI 275 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the assessment of countervailing duty on imported plastic components for tape recorders. The importers claimed exemption under Notification No. 228/76-Cus, but the Tribunal ruled that the components were correctly assessed under Chapter 92.01/13, a more specific heading. The appeal was rejected. (Case Citation: 1987 (11) TMI 275 - CEGAT, New Delhi)