1997 (8) TMI 277 - AT - Central Excise

Summary

The appeal involved the classification of goods arising from the manufacture of rubberised fabrics as trimmings. The lower appellate authority held that the goods were not excisable and no differential duty was payable. The Tribunal disagreed with the revenue's reclassification under a different tariff heading and upheld the original classification under Tariff Heading 5905.90. The appeal was decided in favor of the appellant with no further duty payable.