1997 (6) TMI 129 - AT - Customs

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi as the importer failed to provide evidence to substantiate their claim for the benefit of concessional rate of duty under Notification 69/87-Cus., dated 1-3-1987 for the imported 'Inductosyn Scale'. The only certificate provided did not confirm the absence of semi-conductor devices, leading to the rejection of the appeal.