2001 (7) TMI 617 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the Commissioner's order that denied the benefit of Notification 203/92 to the appellant for imported goods. The Tribunal found merit in the appellant's claim that since the exported products were not subject to duty, no duty credit had been taken on inputs. The Commissioner was directed to reconsider the matter after receiving submissions from the appellant.