1998 (1) TMI 370 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard two appeals regarding the classification of Rigid Polyurethene Foam. The Collector (Appeals) set aside the Assistant Collector's order, ruling in favor of the respondents based on previous Tribunal decisions. The Tribunal upheld the view that the item was not excisable as it was not marketable, citing Supreme Court precedent. The appeals filed by the department were dismissed.