1987 (8) TMI 337 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the correct classification of glass mirrors imported by them under the Central Excises and Salt Act, 1944. The Tribunal held that the glass mirrors should be classified under Item No. 68 CET based on a Supreme Court decision. The appeals were allowed, and the appellants were granted consequential relief. The Tribunal also directed the refund of erroneously collected supplementary appeal fees. (Case citation: 1987 (8) TMI 337 - CEGAT, New Delhi)