1999 (2) TMI 164 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the import of stainless steel. The Commissioner (Appeals) allowed the claim that the imported goods could be used in manufacturing utensils. The tribunal found that the imported goods met the technical specifications required for export products, despite minor differences like mirror finish. The appeal was dismissed, and the bank guarantee condition was lifted.