1997 (6) TMI 220 - AT - Customs

Summary

The appeal was against Order No. 147/92, dated 13th March, 1992, regarding the classification of imported consignment as parts of flow meter. The appellant argued that Rules of interpretation do not apply to matters of exemption or ITC policy. The Tribunal agreed, citing previous decisions, and ruled in favor of the appellant, setting aside the impugned order and allowing the appeal.