1998 (6) TMI 289 - AT - Central Excise

Summary

The Revenue appealed the classification of plaster of Paris moulds under Tariff Item 8480 as mineral material moulds. The appeal contended for classification under Heading 68.07 as plaster articles, but the tribunal upheld the Collector's decision based on specific entry criteria. Heading 68.07 covers unspecified plaster articles, while mineral material moulds are specified under Heading 84.80. The appeal was rejected.