2003 (3) TMI 167 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard an appeal by the department regarding the classification of Sodium Hypochlorite solution. The impugned goods were classified under Heading 2828, not Chapter 30 as claimed by the respondents. The tribunal found that the goods should be classified under Heading 2828 and not Chapter 30, as agreed by the assessee. The department's appeal was allowed, and the original order was restored.