1995 (8) TMI 193 - AT - Customs

Summary

The appeal was against the rejection of clearance for Precoated Thin Layer Chromatograph plates claimed under 2 REP licenses. The department argued that the plates were essential parts of the Chromatograph and not capital goods. The Tribunal ruled that the plates were accessories contributing to the equipment's effectiveness, thus allowing the appeal. (Case: 1995 (8) TMI 193 - CEGAT, BOMBAY)