1997 (1) TMI 313 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of an importer of defective steel coils who claimed clearance under Open General Licence (OGL). The appellant was considered an Actual User (Industrial) based on certificates obtained for activities like slitting and welding, entitling them to clear the goods under OGL. The impugned order was set aside. (Case: 1997 (1) TMI 313 - CEGAT, Mumbai)