2007 (6) TMI 382 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the Lower Appellate Authority classified goods under 3926.90 effective from the date of a Trade Notice. The Department appealed based on an amendment to Section 11A of the Central Excise Act, but the Tribunal found the amendment did not override a previous Supreme Court decision. The appeal was dismissed.