1990 (3) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on whether paper covered copper strips and fibre glass copper strips are goods of the same class under Rule 173L of Central Excise Rules. The Collector (Appeals) allowed the appeal, stating that both types of strips fell under the same Tariff Item. The Tribunal dismissed the appeal, concluding that the strips should be considered as "goods of the same class."