1997 (1) TMI 169 - AT - Central Excise

Summary

The appeal dealt with the eligibility of Chromo Art Board as Chromo Art Paper for a specific notification. The Collector Appeals found the goods to be Chromo Art Paper, allowing the benefit of the notification. The revenue appealed, arguing that Chromo Art Paper and Chromo Art Board are the same, but the Tribunal disagreed. The Tribunal upheld the lower authority's decision based on the Chemical Examiner's test results and the wording of the notification, distinguishing between Paper and Board. The revenue's appeal was dismissed.