1997 (1) TMI 208 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard two appeals regarding the classification of Dry Cell Battery Jackets. The Collector classified the goods under Heading 8312, not 8506 as claimed by the revenue. The Tribunal upheld the classification under Heading 8312, stating that the tops and bottoms do not merit classification under Heading 8506. Both appeals were dismissed. (Case: 1997 (1) TMI 208 - CEGAT, New Delhi)