1997 (4) TMI 266 - AT - Customs

Summary

The judgment concerns the eligibility of imported goods for exemption under Notification Nos. 162/86 and 59/87-Cus as internally geared Motors. The lower authorities rejected the claim due to lack of substantiation. The appellants failed to provide required documents and evidence to support their contention, with the Chartered Engineers certificate deemed insufficient. The appeal was dismissed as unsubstantiated.