1999 (7) TMI 133 - AT - Customs

Summary

The applicants imported "Geranium ART 2401" claiming classification under sub-heading 3302.10 of the CETA and benefits of Notification Nos. 136/86-Cus. and 220/86-C.E. denied by Assistant Commissioner. High Court directed reconsideration, but benefits were still denied. Tribunal found a strong prima facie case for benefit under Central Excise Act, but not under Customs Act. Importers directed to deposit remaining duty amount of Rs. 41,814 within four weeks for final disposal of the case. Compliance set for 6-7-1999.