1999 (9) TMI 456 - AT - Customs

Summary

The judgment relates to a claim of refund made by the appellant for two consignments of electric filament bulbs imported. The issue was whether the bulbs were covered by a specific exemption notification. The tribunal ruled in favor of the appellant, stating that the bulbs fell under the exempt category, and the appellant was entitled to a refund of the additional duty paid. The orders of the lower authorities were set aside, and the appellant's refund claims were allowed.