1999 (9) TMI 656 - AT - Customs

Summary

The Revenue appealed a decision regarding the duty rate on an imported signal generator. The generator had a frequency range of 50 MHZ to 1750 MHZ, falling within the scope of Notification 118/80-Cus. The authorities argued that since the generator could operate below 1000 MHZ, it was not eligible for the concessional rate. However, the Tribunal upheld the Collector's decision that the generator, capable of operating above 1000 MHZ, was eligible for the concessional rate. The appeal was dismissed.