1998 (2) TMI 201 - AT - Central Excise

Summary

The appeal concerned the classification of 100% polyester yarn manufactured from synthetic waste of silver under sub-heading 5504.29 of the Central Excise Tariff Act, 1985. The Collector of Central Excise (Appeals) upheld the classification and imposed a penalty of Rs. 1,500. The appellants challenged the classification, arguing for sub-heading 5606. However, they failed to provide evidence for this claim, and since previous authorities had confirmed the classification under sub-heading 5504.29, the Tribunal upheld the decision and rejected the appeal.