1990 (12) TMI 256 - AT - Customs

Summary

The appellate tribunal considered whether consignments of both side coated white card board were entitled to duty exemption. The lower authorities denied exemption due to discrepancies in the goods description and origin certificate. The tribunal ruled in favor of the appellants, stating that both side coated white card board is eligible for exemption under the relevant notification if origin certificates are in prescribed form. The appeals were allowed with directions for the Assistant Collector to verify the origin certificates.