1992 (11) TMI 211 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Aldicarb Oxime is eligible for exemption from Additional Duty of Customs under Notification No. 55/75 as amended by 62/78. The Tribunal upheld the order allowing the refund claim for the Respondents based on a previous decision that classified Aldicarb Oxime as insecticides. The appeal was rejected. (Case: M/s Union Carbide India Limited v. Collector of Customs, Bombay Order No. 1456/90-C)