1998 (10) TMI 117 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved M/s. Devkinandan & Sons manufacturing G.I. threaded stay rods and anchor plates classified under different Tariff Headings. The appellants claimed exemption as a small scale unit under Notification No. 175/86. The tribunal ruled that since both products were classified under the same Chapter, there was no need to bifurcate them, upholding the duty paid by the appellants.