1998 (7) TMI 242 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that imported power transformers and circuit breakers for improving transmission and distribution networks in major cities are not covered by Tariff Heading 98.01. The tribunal allowed the appeal of the Revenue, setting aside the lower appellate authority's decision. The imported goods do not contribute to substantial expansion of the existing power project as they do not increase power generation.