1999 (2) TMI 122 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided on the classification of blankets manufactured by the appellants under CET sub-heading 6301.00, contrary to revenue's classification under CET sub-heading 5603.00 for the period from 25-1-1990 to 3-8-1990. The blankets were considered "made-ups" and fell under CET sub-heading 6301.00, making them eligible for exemption under Notification 175/86. The impugned order was set aside, and the appeal was allowed.