1988 (12) TMI 270 - AT - Central Excise

Summary

The issue was whether the appellants were eligible for a duty refund for manufacturing 'gudakhu' falling under Item 4 of the Central Excise Tariff Schedule. The Tribunal concluded that 'gudakhu' fell under Item 4, setting aside previous decisions and allowing the appeals. The Department's cross objections were dismissed. (Case Citation: 1988 (12) TMI 270 - CEGAT, NEW DELHI)