1998 (4) TMI 276 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Oswal Agro Furane Ltd. against the order-in-appeal passed by the Collector of Central Excise. The tribunal found that the goods were cleared after granting exemption under Notification No. 13/81 for imported capital goods used in 100% export-oriented units. The demand for customs duty was deemed unsustainable as the goods were cleared in compliance with the relevant notification. The impugned order was set aside, and the appeal was allowed.