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        2000 (5) TMI 992 - AT - Customs

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        Tribunal Upholds Customs Benefit for Software & Meter Components Importers The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs (Appeals) decision to allow the benefit of notification No. 011/97-Cus to the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tribunal Upholds Customs Benefit for Software & Meter Components Importers

                              The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs (Appeals) decision to allow the benefit of notification No. 011/97-Cus to the respondents who imported PACS software and electricity metering components. The Tribunal referred to previous judgments supporting the application of the notification to similar cases. The appeal of the Revenue was dismissed as there was no illegality in the Commissioner's decision.


                              The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs (Appeals) decision to allow the benefit of notification No. 011/97-Cus to the respondents who imported PACS software and electricity metering components. The Tribunal referred to previous judgments supporting the application of the notification to similar cases. The appeal of the Revenue was dismissed as there was no illegality in the Commissioner's decision.
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