1998 (11) TMI 226 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants who reclassified Polypropylene tapes and sacks under Chapter 39 based on clear instructions from the Central Board of Excise and Customs. The Collector's decision was overturned as it did not align with the Board's instructions, as per the judgment in Ranadey Micronutrients v. Collector of Central Excise. The appeal was allowed, and the impugned order was set aside.