1987 (9) TMI 152 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1987 ruled in favor of the Appellants represented by Shri D.N Mehta, Advocate. The Tribunal found that stranded wires should be assessed under Item 26AA, not Item 68 of the Central Excise Tariff. The demand was deemed time-barred and the order dated 3-9-1983 was set aside.