1996 (9) TMI 431 - AT - Central Excise

Summary

The judgment relates to an appeal regarding duty on packs of Optical Whitening Agent. The notification's interpretation was in question. The Collector (Appeals) decision was set aside, and the case remanded for fresh consideration by the Commissioner (Appeals). The appellant's contention will be re-evaluated based on the Govt. of India's decision and Ministry's clarification. The appeals were allowed.