1998 (12) TMI 192 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals by M/s. Bright Opticals & Scientific Instruments Pvt. Ltd. regarding the classification of imported programmers for Pace Maker (Time Switches). The goods were found not eligible for exemption under Notification No. 30/88-Cus as they were meant for use with a Pace Maker, not for street lighting controls. The appeals were allowed, disagreeing with the Collector of Customs' classification.