1996 (1) TMI 272 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case regarding the classification of Steel Pipes with Teflon lining material. The Department sought to change the classification from Chapter 39 to Chapter 73, resulting in a differential duty demand. The Tribunal found the issue arguable and directed the appellant to pre-deposit Rs. 10 lakhs for hearing the appeal on merits. Compliance with the order would lead to the disposal of the balance duty amount and a stay on recovery.