https://www.taxtmi.com/caselaws?id=80291 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the appellant, holding that they were eligible for the benefit under Notification No. 243/78-Cus., dated 26-12-1978. Despite the equipment's versatility for general applications, the Tribunal found that its primary design for testing in the automotive industry qualified it for the concessional rate of duty. The Tribunal overturned the previous decisions and allowed the appeal, providing consequential relief to the appellant. en-us Tue, 21 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80291 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the appellant, holding that they were eligible for the benefit under Notification No. 243/78-Cus., dated 26-12-1978. Despite the equipment's versatility for general applications, the Tribunal found that its primary design for testing in the automotive industry qualified it for the concessional rate of duty. The Tribunal overturned the previous decisions and allowed the appeal, providing consequential relief to the appellant. Case-Laws Customs Tue, 21 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80291