1991 (5) TMI 186 - AT - Central Excise

Summary

The appeal involved the classification of corrugated plastic roofing made with various materials. The Collector of Central Excise was aggrieved by the classification under Item 68 CET, but the order was upheld based on a Supreme Court decision. The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi. (Case citation: 1991 (5) TMI 186 - CEGAT, New Delhi)