1996 (11) TMI 185 - AT - Customs

Summary

The Revenue Appeal was filed against the order passed by Collector (Appeals), Madras regarding registration of contract for import of "Sound Mixing Equipment and tape to tape sound transferring equipment" under project import. The Collector (Appeals) allowed the appeal, but the Tribunal set aside the order based on previous judgments and held that the Respondent was not eligible for project import benefits.