2002 (11) TMI 128 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Court No. IV, New Delhi dealt with the classification of processed knitted pile fabric under Chapter 63 as 'made-up article' or under Chapter 60 of CETA. The issue arose as the Commissioner (Appeals) decision was unclear on whether Chapter Note 5(b) or 5(f) was applied. The Tribunal returned the reference for further consideration by the Bench.