1998 (7) TMI 264 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the denial of proforma credit for Creamy Snuff due to a technicality in the classification change from sub-heading 2404.90 to 2404.60. The tribunal found that the description and nature of the product remained the same, and the omission to change the sub-heading was unintentional. As a result, the tribunal dismissed the Revenue's appeal and upheld the benefit of proforma credit for the appellants.