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<h1>CEGAT Allows Appeals for Silicon Diffused Chips Import under Customs Notification</h1> <h3>SEMI-CONDUCTORS LTD. Versus COLLECTOR OF CUSTOMS</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appeals for the import of Silicon Diffused Chips under Notification No. 172/77-Cus, granting ... Classification The Appellate Tribunal CEGAT, New Delhi heard 15 applications for condonation of delay in filing supplementary appeals, which was not opposed by the Respondent. The appeals regarding the import of Silicon Diffused Chips under Notification No. 172/77-Cus were allowed based on previous Tribunal orders, granting consequential refund. (Case citation: 1987 (9) TMI 257 - CEGAT, New Delhi)