1997 (12) TMI 398 - AT - Customs

Tin sheet cuttings which is plated or coated on one side not eligible to benefit of Notification No. 80/90-Cus.

Summary

The appeal involved the benefit of Notification 80/90 for imported tin sheet cuttings found to be plated or coated on one side. The notification excludes goods that are galvanized, zinc alloy coated, aluminum alloy coated, or lacquer coated. The goods were found to be painted, leading to the dismissal of the appeal. The order of the lower authority was upheld. (1997 (12) TMI 398 - CEGAT, MADRAS)