2002 (12) TMI 457 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the appellant regarding the valuation and eligibility for exemption of imported plastic sheets under entry 32 of notification 53/88. The Tribunal found in favor of the appellant on valuation but referred the eligibility question to the Commissioner. The Commissioner denied exemption, stating the goods were not made from scrap plastic. The appellant's evidence from US suppliers was deemed insufficient to prove the goods were made from scrap plastic. The claim for exemption was not substantiated with satisfactory evidence, leading to the dismissal of the appeal.