2000 (10) TMI 824 - AT - Central Excise

Summary

The appellate tribunal considered the classification of iron and steel shapes manufactured by the appellant. The Collector (Appeals) classified them under Heading 87.08, but a Larger Bench decision classified them under Heading 7216.20. Due to conflicting decisions, the matter was remanded back to the Commissioner (Appeals) for a decision within two months. The appeal was allowed, and the impugned order was set aside.