2001 (5) TMI 679 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Rectification of Mistake Application regarding the classification of 'Fan Regulator' under sub-heading 8414.20. The Tribunal found no mistake in its previous order and rejected the application. The classification list filed on 17-3-1995 was considered effective, and the reference to the Board's Circular was deemed valid in the proceedings. The Cotspun case was not applicable, and no rectification was required.