1998 (3) TMI 352 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi dealt with the classification of Iron and Steel casting under Chapter 73 or Chapter 84 to 87. The appellants' position was supported by a previous Tribunal decision and a Circular by the Central Board of Excise and Customs. The Tribunal ruled in favor of the appellants, classifying the items under Chapter 73 as raw castings. The appeal was allowed without addressing the issue of limitation.