https://www.taxtmi.com/caselaws?id=43660 The Court allowed the appeal, setting aside the Single Judge's judgment and the Government's order, while restoring the Collector of Customs (Appeals) orders in favor of the appellants. The Court found that the exemption notification applied to goods under Tariff Item No. 90.02, as it specified the rate of duty applicable to goods under Tariff Item No. 85.15, making the appellants eligible for the exemption. The Court disagreed with the Single Judge's interpretation and discharged the bank guarantee furnished by the appellants, with no order as to costs. en-us Thu, 03 Dec 1992 00:00:00 +0530 Sat, 19 Jun 2010 12:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43660 The Court allowed the appeal, setting aside the Single Judge's judgment and the Government's order, while restoring the Collector of Customs (Appeals) orders in favor of the appellants. The Court found that the exemption notification applied to goods under Tariff Item No. 90.02, as it specified the rate of duty applicable to goods under Tariff Item No. 85.15, making the appellants eligible for the exemption. The Court disagreed with the Single Judge's interpretation and discharged the bank guarantee furnished by the appellants, with no order as to costs. Case-Laws Customs Thu, 03 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43660