1990 (6) TMI 128 - AT - Income Tax

Summary

The Collector of Customs, Bangalore appealed against an order regarding the classification of imported survival packs. The Appellate Tribunal held that the goods are classified as military stores under Notification No. 206/76-Cus and are entitled to duty exemption. The appeal was dismissed. (Case citation: 1990 (6) TMI 128 - CEGAT, NEW DELHI)