1986 (7) TMI 299 - AT - Customs

Summary

The appellants claimed refund of Additional (Countervailing) duty on two grounds. They dropped the first ground and focused on the second ground. The Tribunal ruled in favor of the appellants, assessing the goods under item 10 of Central Excise Tariff instead of Tariff Item 11A as done by the Revenue. The appeal was allowed, and the Revenue was directed to grant relief within six months.