1997 (1) TMI 166 - AT - Customs

Summary

The appeal was against the rejection of classification of Universal Measuring Machine Validator under CTH 90.16(2) and denial of concessional duty rate under Notification No. 49/78. The Tribunal held that the machine, with accessories, can perform measurements listed in the notification, thus eligible for the benefit. The impugned order was set aside, and the appeal was allowed.