1998 (8) TMI 284 - AT - Central Excise

Summary

The appeal by M/s. Dalmia Industries Ltd. was related to the classification of floor sweepings. The Assistant Collector classified it under sub-heading No. 0401.13, chargeable to Central Excise duty @ 10% ad valorem. The Collector of Central Excise (Appeals) found the appeal not filed within time and not maintainable. The Tribunal rejected the appeal, stating that the new classification list filed by the appellants could not be given retrospective effect from 12-10-1989 when the classification had already been approved. The appeal was rejected based on the year 1989 and lack of merit.