1981 (1) TMI 254 - Commissioner - Central Excise

Summary

The appeal was filed by M/s. National Paper Products, Virudhunagar against the Assistant Collector of Central Excise, Sivakasi's order classifying their product. The issue was whether Hessian-lined paper should be classified under Tariff Item 17(2) or Tariff Item 22(A) of the Central Excise Tariff. The Appellate Collector remanded the case for reconsideration based on a Government order classifying similar products under Tariff Item 22(A).