1997 (10) TMI 240 - AT - Central Excise

Summary

The issue in the appeal was the classification of book binding cloth under Tariff Heading 59.01. The appellant sought reclassification under Tariff Heading 52.06 based on a similar case in Hyderabad Commissionerate. The Tribunal upheld the lower authority's classification under Tariff Heading 59.01, stating that goods must be assessed based on the description of the heading they fall under. The appeal was dismissed.