1997 (10) TMI 146 - AT - Customs

Summary

The appeal by the Revenue regarding the eligibility of imported goods for project import under Customs Tariff Heading No. 98.01 was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the decision of the Collector of Customs (Appeals) that the invertor and internal cleaner were essential auxiliary equipment covered under the tariff heading, required for the production system of gases. The Revenue's argument that these items were for cleaning and maintenance of cylinders, not gas production, was dismissed.