1984 (1) TMI 308 - AT - Central Excise

Summary

The Revision Application filed by M/s. Devidayal Non-ferrous Industries Pvt. Ltd. challenged the reclassification of aluminium strips under Item 68 of the Central Excise Tariff. The Tribunal allowed the appeal, classifying the goods under Item 27(b) instead of Item 68, based on previous judgments cited. The claim for refund will be examined by the department accordingly.