1988 (1) TMI 230 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the issue of whether tubes made of vacuum impregnated glass cloth and epoxy, imported by the respondents, were liable for additional customs duty. The Central Government found the Appellate Collector's orders incorrect in law and deemed the tubes to be covered under Tariff Item 22F of the Central Excise Tariff Schedule. The Tribunal allowed the appeals and set aside the orders-in-appeal.