1997 (9) TMI 172 - AT - Central Excise

Summary

The appeal was about the classification of top lid flats and exemption under Notification No. 234/82. The Tribunal held that top lid flats are classifiable under Tariff Item 68, not under Tariff Item 17(3). The item was not eligible for exemption under Notification No. 234/82. The appeal of the Revenue was allowed.