1998 (6) TMI 186 - AT - Central Excise

Summary

The appellate tribunal upheld the classification of Niknaks potato wafers not in unit containers under sub-heading 2107.91, rejecting the appeal by the Revenue. The tribunal clarified that potato wafers not in unit containers should be classified under Heading 20.01 and both conditions of being in unit containers and intended for sale must be met for classification. The appeal was rejected as the wafers were not in unit containers.