1988 (3) TMI 318 - AT - Central Excise

Summary

The judgment involves the classification of imported rough synthetic stones. The goods were initially classified as glassware but were found to be imitation precious stones upon testing. The tribunal ruled in favor of the appellants, classifying the goods under the residuary Item No. 68 of the Central Excise Tariff Schedule. The appeal was allowed with consequential relief to the appellants.