2003 (1) TMI 493 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal as per circular No. 577/14/01, stating that polypropylene tubes arising in the manufacture of "satranjs" are not marketable, so no duty is leviable on them. The claim for classification under heading 54.04 by the department is of academic interest only.