2001 (9) TMI 202 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellant, classifying the "Gay Wrapper" under sub-heading 4901.90 instead of 4823.90 as claimed by the Central Excise Authorities. The decision was based on previous rulings and the product's use for packaging cigarette packets, not individual cigarettes. The appeal was disposed of accordingly.