1999 (2) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the duty demand on polypropylene filter bags, classifying them under CET sub-heading 5909.00. The Tribunal extended the benefit of Notification 217/86 to the goods, setting aside the duty demand and penalty imposed by the lower authorities. The appeal was allowed in favor of the appellants.