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    <title>1995 (1) TMI 166 - CEGAT, NEW DELHI</title>
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    <description>The tribunal upheld the levy of countervailing duty on imported old and used tyres, despite the appellant&#039;s argument that they were not manufactured by them. The tribunal relied on a previous judgment to support the imposition of countervailing duty on imported goods falling under a specific customs heading. Additionally, the tribunal accepted the value declared by the appellant for the imported goods, modifying the impugned order and disposing of the appeal in favor of the appellant.</description>
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      <description>The tribunal upheld the levy of countervailing duty on imported old and used tyres, despite the appellant&#039;s argument that they were not manufactured by them. The tribunal relied on a previous judgment to support the imposition of countervailing duty on imported goods falling under a specific customs heading. Additionally, the tribunal accepted the value declared by the appellant for the imported goods, modifying the impugned order and disposing of the appeal in favor of the appellant.</description>
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