2001 (12) TMI 299 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi, involved a dispute regarding the classification of yarn under Notification No. 53/91 - C.E. The appellants argued their product fell under Sr. No. 14(b) due to the absence of synthetic textile material, but the explanation in the notification clarified that the product did contain such material. As a result, the appeals were dismissed.