1998 (8) TMI 166 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the import of a super finishing machine. The machine, capable of achieving 0.03 Ra, was deemed eligible for benefits under Notification No. 154/86-Cus. The Tribunal dismissed the Revenue's appeal, stating that the machine's capability to achieve the specified finish range satisfied the notification's terms.