1998 (7) TMI 328 - AT - Central Excise

Summary

The judgment involves the classification of Popcorn for duty prior to 1-3-1987. The original authority classified it under Tariff Heading 1904.10 and demanded duty for the period before and after 1-3-1987. The lower appellate authority found Popcorn should be classified under Chapter sub-heading 1904.90 for the period before 1-3-1987. The appeal by the Revenue against the duty demand for the period November 1986 to March 1987 was set aside. Popcorn was not liable to be classified under Tariff Heading 1904.10, and the appeal of the Revenue was set aside.