1997 (3) TMI 294 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi ruled in favor of the assessee regarding the classification of steel ingots and runners/risers. The Tribunal upheld that runners and risers can be considered as steel ingots and qualify for the benefit of Notification No. 53/80. The Revenue's appeal was dismissed. (1997 (3) TMI 294 - CEGAT, NEW DELHI)