1996 (12) TMI 240 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal in the case where the teletypewriter imported by the appellant was claimed to be an accessory of an automatic component insertion machine. The Additional Collector had held that the teletypewriter was not essential for the machine's functioning and ordered its confiscation. However, the Tribunal disagreed, stating that the teletypewriter qualified as an accessory under the relevant policy and should be covered by the Open General Licence (OGL). The appeal was allowed, and the impugned order was set aside.