1996 (9) TMI 430 - AT - Central Excise

Summary

The appeal involved the classification of process vessels made of glass fiber reinforced plastic. The appellant claimed classification under Heading 84.79, but the Commissioner classified them under 39.25. The appellant also argued for classification under Heading 70.14, which was not addressed by the Commissioner. The Tribunal set aside part of the order and directed the Commissioner to reconsider the classification under Heading 70.14.