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1999 (4) TMI 164 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi classified Aircraft floor boards/flat panels under Tariff Heading 88.03 and Honeycomb floor boards/partition panels under Tariff Heading 86.07 based on specific use in Aeroplanes and Rail Coaches respectively. The Tribunal rejected Revenue's appeal for alternative classifications based on Section Notes and Chapter Notes, not commercial parlance.

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