2000 (9) TMI 897 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled on the correct classification of Cut-back Bitumen between 1989 to 1993. The appellant claimed classification under Heading 27.15, while the Revenue classified it under Heading 32.10. The Tribunal, following a previous decision, classified cut-back bitumen under Heading 27.15, and allowed the appeals by setting aside the impugned order.