1998 (8) TMI 348 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta granted stay on recovery of duty of Rs. 15,46,095 for the appellant engaged in manufacturing "Belt Conveyor System". The Tribunal found prima facie merit in the appellant's argument that the system supplied without the belt should be classified under Heading 8428.00, not 8431.00.