1996 (9) TMI 346 - AT - Customs

Summary

The appeal was against the order of the Collector of Customs (Appeals), Bombay regarding the classification of imported goods. The appellants initially claimed the goods were classifiable under C.T.H. 73.12 but later sought exemption under Notification No. 111/82. The Collector (Appeals) rejected the appeal, stating the exemption claim was not made at the original stage. The Tribunal allowed the appeal by remanding the matter for a fresh decision on the exemption claim, citing the appellants' right to raise alternate grounds at the appellate stage.