1993 (7) TMI 169 - AT - Customs

Summary

The appeal was against the order rejecting the claim for benefit of Notifications related to Polyester Film. The Assistant Collector and Collector (Appeals) ruled against the appellants. The appellants argued based on a Supreme Court decision that Plastic Films are entitled to exemption from additional duty. The Tribunal agreed with the appellants, setting aside the impugned orders and allowing the appeal.