1998 (12) TMI 137 - AT - Central Excise

Summary

The case involved classification of goods and exemption eligibility. The appellants manufactured Flour Mills and Mill Stones, claiming classification under sub-heading 8485.90 and exemption under Notification No. 111/88. The Department argued for classification under sub-heading 6801.90. The Tribunal ruled in favor of the appellants, classifying the goods under Heading 8485 and granting exemption under Notification No. 111/88 as amended by Notification No. 141/88.