1996 (6) TMI 152 - AT - Customs

Summary

The case involved M/s. Telco importing bus air conditioners and claiming exemption under Notification No. 117/78-Cus. The Assistant Collector denied the exemption, stating that the air conditioners were complete machinery, not parts or accessories. The Tribunal upheld the denial of exemption, as the air conditioners did not fall under the specified category. The appeal was rejected.