1997 (10) TMI 159 - AT - Central Excise

Summary

The judgment addressed the correct classification of wooden tops laminated by the appellants, specifically designed for refrigerators. The goods were classified under sub-heading 8418.00 instead of Heading 9403. The eligibility for exemption under Notification No. 65/85-C.E. was not considered by the lower authorities, so the matter was remanded for further adjudication. The appeal was disposed of accordingly.