1998 (8) TMI 321 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether ceramic moulds imported by the appellant qualified for concessional assessment under Notification No. 18/89-Cus. The appellant argued that porcelain formers were entitled to the notification, but the Tribunal ruled that the exemption applied to the entire plant, not individual components. Therefore, the benefit of the notification was denied, and the appeal was dismissed.