1996 (8) TMI 263 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected a refund claim by an assessee for exemption under Notification No. 93/85-Cus., dated 17-3-1985. The Tribunal found that the imported items did not qualify as paper-making machinery under the notification, leading to the dismissal of the appeal. (Case citation: 1996 (8) TMI 263 - CEGAT, New Delhi)