1988 (2) TMI 347 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Bharat Earth Movers, allowing their appeals against the Collector of Customs (Appeals), Madras. The appellants imported tyres for Scrapers and were entitled to benefit under Notification No. 35/79-Cus. The Tribunal held that the parts imported did not need to be specifically mentioned in the Notification, and the appellants had complied with the terms. The impugned order was set aside, and the appeals were allowed with directions for consequential effect. (Case citation: 1988 (2) TMI 347 - CEGAT, New Delhi)