1997 (9) TMI 266 - AT - Central Excise

Summary

The case involved classification of compreg board products under Tariff Item 16B. The Department confirmed the classification under T.I. 16B. The appellants appealed, but no one appeared for them. The respondent cited a Supreme Court decision supporting classification under T.I. 68 before 28-2-1982. The Tribunal upheld the lower authorities' classification under T.I. 16B from 28-2-1982 onwards, rejecting the appeal.