1998 (4) TMI 223 - AT - Central Excise

Summary

The appellate tribunal considered whether wooden frames for defusers were eligible for exemption under Notification No. 175/86-C.E. The Revenue argued they should be classified under Ch. 84.15, while the Collector classified them under Ch. 84.31. The tribunal rejected the Revenue's appeal, agreeing with the Collector's classification of the wooden frames.