2002 (1) TMI 480 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed two appeals by the Revenue regarding Central Excise duty on spent palladium. The Tribunal found that the Department did not substantiate how the item is classifiable under Chapter 26. The Commissioner's analysis concluded that duty cannot be demanded on spent palladium, leading to the dismissal of the appeals.