1996 (5) TMI 254 - AT - Customs

Summary

The appeal was filed by the revenue regarding misinterpretation of a notification on zip tapes. The Tribunal held that the term 'zip tape' is comprehensive and covers both tapes with teeth and without. The appeal of the revenue was allowed, setting aside the lower authority's order. (Case: Appellate Tribunal CEGAT, MADRAS, 1996 (5) TMI 254)