1998 (4) TMI 202 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Revenue against the Collector of Customs' decision to grant benefit of Notification No. 200/82-Cus. to Tungsten Halogen Lamps imported for laparoscope use. The Tribunal found no fault in the Collector's conclusion that the lamps were indeed for laparoscope based on the product literature and upheld the decision.