1983 (4) TMI 265 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT NEW DELHI allowed the appeal of the appellants who had imported silicone rubber sleevings and claimed duty exemption under Notification No. 211/76-Cus. The Tribunal held that the silicone rubber sleevings were eligible for the benefit of the notification as they were not consumable items and could be considered as equipments covered under the notification.