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of <h1>Tribunal Grants Relief in Customs Case</h1> <h3>APNA INDUSTRIES Versus COLLECTOR OF CUSTOMS</h3> The Tribunal set aside the Appellate Collector's orders and granted relief to the appellants within 3 months, as the imported acrylic plastic sheet scrap ... Acrylic/plastic sheet scrap The appeals involved the classification of imported acrylic plastic sheet scrap for levy of Additional (Countervailing) duty of Customs. The Tribunal concluded that the scrap did not fall under Item No. 15A(1) but was not comparable to resin polymers assessable under that item. The impugned orders of the Appellate Collector were set aside, granting relief to the appellants within 3 months. The Tribunal disagreed with the Appellate Collector's reasoning and upheld the decision.
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