1998 (7) TMI 339 - AT - Customs

Import of spares - Benefit of exemption from payment of C.V.D. not available under Notification No. 271/86-C.E.

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram v. Shri V.K. Agrawal, dealt with the issue of entitlement to exemption under Notification No. 271/86-C.E. for imported spares cleared after duty payment. The tribunal ruled that the exemption applies only to excisable goods manufactured in India, not imported ones. The appeals were rejected, upholding the Collector (Appeals) orders.