1996 (1) TMI 188 - AT - Customs

Summary

The appeals were against an order-in-appeal by the Collector of Customs, Madras regarding refund of countervailing duty on imported copper scrap. The Tribunal upheld the order-in-appeal, stating that the benefit of exemption should be granted if the intended use of the material can be established. The appeals by the Revenue were rejected. (Case Citation: 1996 (1) TMI 188 - CEGAT, NEW DELHI)