1998 (8) TMI 186 - AT - Customs

Summary

The Appellate Tribunal allowed the appeal of M/s. Pacific Exports Atlanta regarding the import of Sodium Lauryl Sulphate as a leather penetrator. The Supreme Court remanded the case back to the Tribunal for the importer to provide evidence that the goods were meant for use in the leather industry. The importer failed to produce such evidence, leading to the rejection of their appeal.