1996 (10) TMI 197 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of an imported steel scrap, allowed the refund claim for proportionate duty on freight charges refunded as despatch money. The Tribunal affirmed the decision of the Collector (Appeals) that the refunded amount should not be part of the assessable value. The appeal by the Collector of Customs was dismissed. (Case Citation: 1996 (10) TMI 197 - CEGAT, New Delhi)