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The appeal was against an Order dated 11-10-1988 by the Collector of Customs (Appeals) Bombay regarding duty on blowing wrapper cloth. The appellants imported the cloth and claimed that duty on yarn cannot be charged in addition to duty on fibre content. The Tribunal, referring to a previous decision, ruled in favor of the appellants, stating duty should be charged only on the material used in the fabric, which in this case was yarn. The impugned order was set aside, and the appeal was allowed.
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