1993 (2) TMI 217 - AT - Customs

Summary

The appeal was against the Order-in-Appeal partially allowing the appellant's appeal regarding duty on transformers. The appellant cleared transformers without payment of duty after receiving them for repairs/reprocessing. The Collector (Appeals) confirmed the demand for duty on the 800 KVA transformer but not on the 550 KVA transformer. The Tribunal found that the clearance after 6 months was condonable and allowed the appeal, granting liberty to the Asstt. Collector to further investigate if there was re-manufacture involved.