2000 (4) TMI 128 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. II, New Delhi ruled in favor of the appellants engaged in manufacturing tappered steel tubes for telephone/telegraph poles. The Tribunal held that the goods are classified under Heading 7308.90 and eligible for exemption under Notification 197/87. The duty demand and penalty imposed were set aside, and the appeals were allowed. (2000 (4) TMI 128 - CEGAT, Court No. II, New Delhi)