1997 (7) TMI 446 - AT - Customs

Summary

The appellants imported components of forklift trucks and claimed a refund, stating they were parts of a battery-operated forklift truck. The lower appellate authority rejected their appeal. The Tribunal remanded the matter to the original authority for re-examination based on new evidence produced by the appellants. The appeal was allowed by remand after setting aside the lower authority's order.