1997 (11) TMI 211 - AT - Customs

Summary

The appeal concerned the grant of benefit of Notification 71/87 for the import of Joint Air Splicer without ancillary equipment. The Tribunal held that the benefit should be given even if only the Air Splicer is imported, as the notification aims to encourage exports and modernization of textile machinery. The appeal of the Revenue was dismissed. (Case: 1997 (11) TMI 211 - CEGAT, MADRAS)