1996 (8) TMI 233 - AT - Customs

Summary

The appeal arises from an order denying benefit under a customs notification for imported Phosphor Bronze Foils. The appellants argued they are entitled to the benefit as the goods fall under 'Copper and Copper Alloy'. The lower authorities did not provide detailed reasons for the denial. The Tribunal remanded the case for re-consideration, emphasizing that technical understanding of goods should be used, not Chapter or Section Notes, when interpreting notifications. The appeal was allowed by remand.