1998 (5) TMI 96 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of goods under Central Excise Tariff sub-heading 73.07 for the benefit of concessional rate of duty. The goods were found to be covered by Notification No. 175/86 as amended, leading to the appeals being allowed. The issue of classification was not raised, and the order was limited to extending the benefit of the notification to the products in dispute.