1982 (3) TMI 256 - CGOVT - Central Excise

Summary

The Government of India considered a case regarding the classification of "Rasching Rings" for excise duty. The Assistant Collector classified them under tariff item No. 23B, but the Appellate Collector disagreed. The Government issued a show cause notice proposing to restore the original classification. The party argued that the rings were stoneware, not chinaware or porcelainware. The Chief Chemist's reports and technical opinions supported the party's claim. The Government upheld the Appellate Collector's decision and dropped the review proceedings. (Case Citation: 1982 (3) TMI 256 - GOVERNMENT OF INDIA)