1998 (6) TMI 304 - AT - Customs

Summary

The appeal filed by the Revenue regarding the classification of imported certified reference materials for spectrometers was rejected by the Appellate Tribunal CEGAT, New Delhi. The goods were found to be metal mineral pieces and were classified under sub-heading No. 9027.30 of the customs tariff with the benefit of exemption Notification No. 79/93-Cus. The Tribunal referred to a previous case involving the same importer and goods where the appeal was also rejected.