2002 (10) TMI 715 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved an application for waiver of deposit of duty and penalty on the classification of rapid hardening cement. The dispute was whether the cement should be classified as portland cement or other type. The Tribunal granted waiver of deposit due to differing opinions on classification, listing the appeal for further hearing on December 3, 2002.