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    <title>1988 (1) TMI 111 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector (Appeals)&#039;s decision denying the benefit of Customs Notification 205/79-Cus to the appellants importing aluminium foils. The Tribunal emphasized the necessity of lacquering for drug packaging and directed a re-evaluation considering the aluminium content and composite nature of the product. The case was remanded for further assessment based on additional evidence provided by the appellants to ensure compliance with the notification&#039;s terms.</description>
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