1998 (8) TMI 352 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether "Rigid Polyurethane Foam" obtained by insitu process falls under CET sub-heading 3926.10. The Tribunal upheld the Collector of Central Excise (Appeals) order, stating the foam is not marketable and hence not excisable. The Respondents did not appear during the hearing.