1996 (1) TMI 221 - AT - Central Excise

Summary

The Revenue appealed against a decision extending a benefit to the respondent under Notification No. 132/86 for "Bakelite Handles and Knobs". Revenue argued for classification under Heading 8314.99, while the respondent argued for plastics classification under Heading 39.22. Tribunal ruled in favor of the respondent, stating the products were wholly made of plastics and not base metal, rejecting Revenue's classification argument. The appeal was rejected, and the Order-in-Appeal was affirmed.