1984 (11) TMI 67 - HC - Central Excise

Summary

The petition sought to quash an order by the Collector of Central Excise, Allahabad regarding the classification of cooling pipes. The High Court found that the pipes did not fall under Tariff Item No. 29-A(3) of Central Excise Tariff. The court ruled in favor of the petitioner, quashing the order and demand notice, and awarded costs to the petitioner. (Case citation: 1984 (11) TMI 67 - High Court of Judicature at Allahabad)