1996 (6) TMI 139 - AT - Customs

Summary

The appeal was regarding the eligibility of Connectors imported by the appellants under Notification No. 232/83 as amended by Notification No. 276/84. The appellants claimed their Connectors were of PCB Type, but the tribunal found the description in the invoice did not match the amended Notification, leading to the rejection of their claim. The appeal was dismissed.