1997 (11) TMI 221 - AT - Central Excise

Summary

The appeal was filed by the Revenue against the Collector of Central Excise (Appeals) in New Delhi regarding the eligibility of Soapstone, Talcom powder, and Steatite for benefits under Notification 23/55. The Tribunal confirmed that Soapstone is eligible for the benefit, citing previous decisions, and dismissed the appeal, stating that all three items are similar and classifiable under 2505 of the Tariff.