1999 (3) TMI 149 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the classification of snuff under Chapter Heading 2404.60 instead of 2404.50. The Tribunal held that the product was correctly classified under Chapter Heading 2404.60 based on previous findings in the appellants' own case. The appeal succeeded with consequential benefits to the appellants, subject to the law relating to unjust enrichment for the refund claim.