1983 (4) TMI 256 - AT - Customs

Summary

The judgment involves two appeals concerning nickel iron strips and rods. The appellants sought reassessment of the goods at a concessional rate under a specific tariff heading. The Department objected to the delay in filing the revision application, but it was condoned due to a labor strike. The Tribunal ruled in favor of the appellants, holding that the goods were alloy steel products and eligible for exemption under a specific notification. The alternative plea for complete exemption was dismissed as withdrawn. Both appeals were disposed of accordingly.