https://www.taxtmi.com/caselaws?id=74379 The Tribunal allowed the appeal, setting aside the previous order and directing revenue authorities to implement the decision. The appellant's delay in filing the Revision Application was condoned due to sufficient cause under the Customs Act, 1962. The imported goods were classified under Heading 90.16(1) for measuring or checking instruments, entitling the appellant to benefit under Notification No. 394/76-Cus., dated 2-8-1976, rejecting the respondent's arguments based on Heading 90.16(1) for testing fuel injection equipment. en-us Mon, 09 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74379 The Tribunal allowed the appeal, setting aside the previous order and directing revenue authorities to implement the decision. The appellant's delay in filing the Revision Application was condoned due to sufficient cause under the Customs Act, 1962. The imported goods were classified under Heading 90.16(1) for measuring or checking instruments, entitling the appellant to benefit under Notification No. 394/76-Cus., dated 2-8-1976, rejecting the respondent's arguments based on Heading 90.16(1) for testing fuel injection equipment. Case-Laws Customs Mon, 09 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74379