2000 (4) TMI 124 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled on the classification of "Peeling Roller, Wastage of Veneer and Waste Peeling Roller" under CETA, 1985. The peeling rollers were classified under Heading 44.03 based on previous decisions, while the wastage of veneer was not considered excisable product liable to duty. The impugned order was set aside, and the appeal was allowed for the appellants.