1999 (8) TMI 162 - AT - Customs

Summary

The appeal considered whether hot rolled steel plates imported in 1989 could be exempted under Customs notification 237/87. The Tribunal found that the notification was clear and applicable for goods manufactured in a bonded warehouse. The Tribunal dismissed the appeal, stating that Notification 33/91 did not aid in interpreting the earlier notification and was not applicable in this case.