1998 (3) TMI 273 - AT - Customs

Summary

The appeal relates to the benefit of Notification No. 188/87-Cus. regarding Motor Running Capacitors (MRC). The dispute was whether MRCs were power capacitors excluded from the exemption. The Tribunal found MRCs to be a type of power capacitor, thus not eligible for the concessional duty rate. The original order was restored, and the appeal by the Revenue was allowed.