1996 (10) TMI 266 - AT - Customs

Summary

The appeal involved a refund claim for imported shuttles classified under Chapter sub-heading 8448.41 of the Customs Act. The Collector rejected the refund claim citing a notification that did not specify duty rates. The appellants argued they were eligible for a concessional rate of duty under Chapter 98, supported by Notification No. 69/87-Cus. The Tribunal found merit in the appellants' claim, stating that the benefit should have been granted at the initial assessment stage. The appeal was allowed, and the impugned order was set aside.