1996 (12) TMI 182 - AT - Customs

Summary

The appeal was against Order-in-Appeal No. 4150/88-BCH, dated 16-12-1988, regarding the import of a second-hand pile cutting machine for knitted fabrics. The claim for concessional duty rate under Notification No. 16/85 was rejected initially. The appellants argued that the machine was indeed for knitted fabrics, supported by the Bill of Entry description. The tribunal found in favor of the appellants, stating that the machine was eligible for the concessional rate under Notification No. 16/85. The impugned order was set aside, and the appeal was allowed.