1987 (2) TMI 389 - AT - Central Excise

Summary

The appeals involve classification of blended yarn under the Central Excises and Salt Act, 1944. The issue was previously decided in favor of the appellants, classifying the yarn under Item No. 68 CET. The current appeals are allowed, directing re-assessment under Item 68 CET and adjusting demands accordingly. Recovery will be limited to the re-worked amount if lower or the amount confirmed by lower authorities if higher.