1996 (9) TMI 294 - AT - Customs

Summary

The Appellate Tribunal allowed the Miscellaneous Application for changing the name to Tata SSL Limited. The case involved the import of hot rolled stainless steel coils, with the Tribunal ruling in favor of the importer under Notification No. 197/83-Cus. The Tribunal rejected the Revenue Appeal, following a similar precedent, and allowed the appeal.