2009 (2) TMI 538 - AT - Central Excise

Summary

The appellate tribunal remanded a case regarding the classification of MS Number Plates back to the lower appellate authority due to improper classification by the Ld. Commissioner. The dispute was between Heading 87.14 and Heading 83.10, and the lower appellate authority had exceeded its jurisdiction. The impugned order was set aside, and the appeal of the department was allowed for remand.