1998 (8) TMI 378 - AT - Customs

Fax machine and telephone answering machine both, are separately entitled to the benefit of Notification No. 59/88-Cus.

Summary

The Appellate Tribunal CEGAT, New Delhi, dismissed the appeal filed by the Revenue regarding the benefit of Notification No. 59/88-Cus, as both the Fax Machine and Telephone Answering Machine were separately entitled to the benefit of the notification. The appeal was dismissed based on the precedent set by a previous case.