The appeal was against the order passed by the Collector of Central Excise (Appeals), Chandigarh regarding the classification of iron channels. The Tribunal found that the goods should be classified under Item 68 of CET, not under Item 26AA(ia) as claimed by the Department. The decision was based on the goods not satisfying ISI specification as channels and being known in trade as wheel of Tonga or Rehri. The impugned order was set aside, and the appeal was allowed.
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