1998 (12) TMI 164 - AT - Central Excise

Summary

The Revenue appeal was against the classification of wooden doors, window frames, and shutters under Heading 4410.90, seeking reclassification under Chapter Heading 44.05. The Commissioner did not express an opinion that the impugned order was not legal or proper as required by Section 35B(2) of the Central Excise Act. The appeal was rejected based on the absence of the Commissioner's application of mind in giving such an opinion.