1994 (9) TMI 182 - AT - Customs

Summary

The Collector of Customs, Calcutta filed appeals against orders by the Collector of Customs (Appeals) related to the import of fax machines with telephone answering systems. The Tribunal ruled that the benefit of a concessional rate of duty could not be denied based on the additional function of the fax machine. The applications for stay were rejected as the respondents had a strong case on merits. (Case citation: 1994 (9) TMI 182 - CEGAT, NEW DELHI)