1998 (7) TMI 291 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the classification of "HSS Patta" products, placing them under Heading 82.07 instead of 82.05. The decision was based on the interchangeability of the products for various applications, leading to the restoration of the Assistant Collector's classification.