2003 (6) TMI 314 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai decided the correct classification of "Precured Rubber Tyre Patches" under sub-heading 4008.21, setting aside the impugned order of classification under sub-heading 4016.99. The decision was based on a previous case and after considering arguments from both sides. The appeal of the Revenue was allowed, and duty assessment was adjusted accordingly.