https://www.taxtmi.com/caselaws?id=166756 The Appellate Tribunal CEGAT, New Delhi, determined that the Leader Films imported by M/s. Ramnord Research Laboratories Pvt. Ltd. were correctly classified under Customs Tariff Heading No. 39.01/06 as articles made of plastic, not under Heading No. 37.01/08 for photographic and cinematographic goods. The Tribunal denied the benefit of Notification No. 26/79 for customs duty exemption, as the goods did not meet the criteria specified in the notification. The appeal was dismissed, affirming the classification and duty imposed by the customs authorities. en-us Mon, 02 Jan 1984 00:00:00 +0530 Tue, 04 Nov 2014 11:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166756 The Appellate Tribunal CEGAT, New Delhi, determined that the Leader Films imported by M/s. Ramnord Research Laboratories Pvt. Ltd. were correctly classified under Customs Tariff Heading No. 39.01/06 as articles made of plastic, not under Heading No. 37.01/08 for photographic and cinematographic goods. The Tribunal denied the benefit of Notification No. 26/79 for customs duty exemption, as the goods did not meet the criteria specified in the notification. The appeal was dismissed, affirming the classification and duty imposed by the customs authorities. Case-Laws Customs Mon, 02 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166756