1988 (2) TMI 267 - AT - Central Excise

Summary

The appeal was filed against the order of the Collector of Central Excise (Appeals) in a classification matter. The appellate tribunal held that the revised classification by the appellate authority would be operative from the date of filing of the classification and not prospectively. The appellant's plea was rejected, stating that the final order of the appellate authority prevails under the doctrine of merger. The appeal was dismissed.