1998 (8) TMI 344 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal as the appellant's claim for credit of duty on inputs used in manufacturing goods under Heading 72.14 was disallowed due to a mistake in mentioning Heading 72.13. The appellant contended that the goods were correctly classified under Heading 72.14, not 72.13. The impugned order was set aside, and the Assistant Commissioner was directed to reevaluate the case after the appellant provides evidence within a month.