https://www.taxtmi.com/caselaws?id=82044 The Appellate Tribunal CEGAT, New Delhi, ruled in a dispute over the classification of imported goods for duty purposes under Notification 68/87 and Central Excise Notification 71/86. The Tribunal held that the Central Excise duty exemption under Notification 71/86 should apply to the goods, rejecting the Collector of Customs' appeal. The Tribunal emphasized that the additional duty should be determined based on the excise duty leviable on a like article in India, not solely on customs notifications. Consequently, the Tribunal upheld the decision, affirming the extension of the Central Excise duty exemption to the imported goods. en-us Mon, 17 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82044 The Appellate Tribunal CEGAT, New Delhi, ruled in a dispute over the classification of imported goods for duty purposes under Notification 68/87 and Central Excise Notification 71/86. The Tribunal held that the Central Excise duty exemption under Notification 71/86 should apply to the goods, rejecting the Collector of Customs' appeal. The Tribunal emphasized that the additional duty should be determined based on the excise duty leviable on a like article in India, not solely on customs notifications. Consequently, the Tribunal upheld the decision, affirming the extension of the Central Excise duty exemption to the imported goods. Case-Laws Customs Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82044