2009 (8) TMI 900 - AT - Customs

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the respondent, extending exemption from 10% additional duty of customs for Circular Knitting Machine imported. The decision was based on a Supreme Court ruling in the case of CC, Kolkata v. Rupa and Co. Ltd., stating that the exemption applies to all machines required for garment manufacture. The appeal by the Revenue was rejected.