1999 (8) TMI 220 - AT - Customs

Summary

The appeal filed by The Motwane Mfg. Co. Pvt. Ltd. questions the availability of benefits under Notification No. 91/89 for 'Metal Film Resistors and Arrays'. The Collector (Appeals) denied the benefit due to non-challenge of the assessment at the port of importation. The appellants later provided supporting documents, leading to a remand for further examination of the case by the Assistant Collector. The appeal was allowed for remand.