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of <h1>Appellate Tribunal rules in favor of M/s. S. Prakash & Bros. on concessional assessment for Glass Chatons</h1> <h3>S. PRAKASH & BROS. Versus COLLECTOR OF CUSTOMS</h3> S. PRAKASH & BROS. Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 65 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. S. Prakash & Bros. regarding concessional assessment on Glass Chatons used as embellishments for footwear. The Tribunal held that the appellants were entitled to the concessional assessment as the Glass Chatons were indeed used as embellishments in footwear, contrary to the findings of the lower authorities. The orders of the lower authorities were set aside. (Case citation: 1987 (2) TMI 365 - CEGAT, New Delhi)
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