1995 (3) TMI 120 - SC - Customs

Summary

The Supreme Court considered whether Cupro Bemberg Staple Fibre imported by the appellant was exempt under a Notification issued under the Customs Act. The Tribunal found that cupromonium fibres were different from viscose fibres and denied the exemption claim. The appellant's appeal was dismissed as the Tribunal's finding was based on evidence and manufacturer's certificate.