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of <h1>Imported Goods Appeal Allowed Based on Certificates & Exemption</h1> The Appellate Tribunal allowed the appeal, finding that the certificates produced covered the imported goods and the exemption under Notification No. ... Galvanometer cup assembly The revision application was filed by M/s Air Freight on behalf of the Director of Agricultural Meteorology, Poona against an order in appeal by the Appellate Collector of Customs, Bombay. The issue was regarding the benefit of Notification No. 109-Cus., dated 20th July, 1976 for imported goods. The Asstt. Collector rejected the claim for not producing the NMI certificate at the time of clearance, but the Appellate Tribunal allowed the appeal as the certificates covered the goods and exemption applied.
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