They claimed the benefit of an Exemption Notification dated 1st March, 1978, where under the following was exempted from Customs duty in excess of 25 ad valorem, Tool room precision optical companyrdinate jig boring machine, including numerical companytrol.
The revision petition filed before the Central Government was transferred to the Customs Excise and Gold Control Appellate Tribunal upon its establishment.
What the appellants imported, therefore, was a more advanced and effective machine and it was entitled to the benefit of the exemption.
The appellants imported a precision jig boring machine with numerical companytrol.
The claim was rejected.
The appeal filed there against was dismissed.
Hence this appeal.
