1997 (9) TMI 257 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the case back to the Jurisdictional Commissioner of Customs (Appeals) for re-examination based on new evidence provided by the appellant regarding the description of the imported goods as a colour vision testing equipment. The Tribunal found that the technical literature and certificates submitted by the appellant were not before the Collector of Customs (Appeals) when the initial decision was made. The appeal was disposed of by way of remand for further review.