1997 (7) TMI 154 - SCH - Central Excise

Summary

The Supreme Court dismissed appeals regarding the classification of decorative laminates manufactured before the Central Excise Tariff Act, 1985. The Customs Tribunal classified them under Tariff Item 68, following the precedent set in a previous case. The Court stated that there was no merit in the appeals and mentioned that the refund of duty would be governed by another decision. No costs were awarded.