1998 (4) TMI 283 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, upheld the classification of plastic housing for video cassettes under Tariff Heading 39.26, granting the benefit of Notification 132/86-C.E. The decision was based on a previous Tribunal order and a circular from the Central Board of Excise and Customs. The impugned order was set aside, and the appeal was allowed in favor of the appellants.