2003 (1) TMI 630 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of goods as dolomite slabs and tiles or marble slabs and tiles under Central Excise Tariff headings 2505 and 2504. A circular from CBEC clarified that classification should be based on GSI test reports. Since samples were not sent to GSI, Nagpur, the case was remanded for reconsideration in line with the circular, allowing the appellant a hearing. The appeal was disposed of by way of remand.