1997 (2) TMI 194 - AT - Customs

Summary

The appeal was against an order-in-original by the Collector of Customs, Calcutta regarding the exemption of auxiliary duty on Electrical Automatically Controlling Instruments. The goods were found to be automatic voltage controllers, qualifying for the exemption under Notification No. 105/89-Cus. The Tribunal ruled in favor of the appellant, setting aside the original order and allowing the appeal.