1994 (2) TMI 164 - AT - Customs

Summary

The issue was whether Gambiar Booch imported by the appellants is exempt from countervailing duty. The Tribunal held that Gambiar is known in India as Katha and is totally indigenous, while Gambiar is imported. The Tribunal found the two products to be commonly synonymous based on various materials on record. The appeal was allowed following the earlier decision in the case of General Traders.