1996 (4) TMI 231 - AT - Central Excise

Summary

The judgment concerns the classification of MCB vent plugs/PP caps under Tariff Item 3923.90 and Item 8507.00. The Appellate Tribunal upheld the classification under Item 8507.00 based on Section Note 2(3) of the Section Note 5. The matter was remanded for reconsideration of the benefit of Notification No. 175/86 in light of the Board's clarification on the use of brand names on PP caps.