1996 (10) TMI 249 - AT - Customs

Summary

The appeal was against the rejection of concessional duty rate for importing a Hypoid Gear Tester. The appellants claimed it was a hypoid gear tester, covered under Notification No. 49/78. The Tribunal found that even though described as a bevel gear tester, it was still a hypoid gear tester, eligible for the exemption. The impugned order was set aside, and the appeal was allowed.