1997 (5) TMI 180 - AT - Customs

Summary

The appeal was against an Order-in-Appeal of the Collector of Customs (Appeals) regarding the classification of imported parts of electron guns in CKD condition. The appellants claimed benefit under Notification No. 345/86 but were denied as they were found eligible only under Notification 188/87. The Tribunal held that the goods, although classifiable as electron guns, should be considered as parts of electron guns for the purpose of exemption. The matter was remanded for a fresh decision by the Assistant Collector.