1997 (4) TMI 247 - AT - Central Excise

Summary

The appeal involved a duty demand on plain glass tubes misclassified as laboratory glassware. The duty amount was Rs. 10,213.60 for the period 3-6-1987 to 19-10-1987. The tribunal upheld the duty and penalty imposed, stating that the correct classification was under Heading 7001.90. The appellants' plea regarding approved classification lists was rejected. The appeal was dismissed.