1997 (11) TMI 173 - AT - Central Excise

Summary

The dispute involved the classification of reel cores under tariff headings. The appellant argued that duty was not intended to be levied as subsequent notifications exempted the goods. The respondent countered that the item was classifiable under a specific heading and chargeable at 12%. The tribunal upheld the department's arguments on both merits and limitation, dismissing the appeal. The effect of the Provisional Collection of Taxes Act was clarified, stating that no duty refunds would be made in this case. The appeal was ultimately rejected.