1987 (5) TMI 289 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, SPNEW DELHI held that zinc sheets/plates with a protective film are still classified under Item 26B, not under "goods not elsewhere specified." The processes applied did not create a new product assessable under a different category. The department's argument that the processes were incidental to completing a new product was deemed unsound and the case failed.