1998 (9) TMI 313 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant who manufactures adhesive tape with a cloth base, setting aside the lower authorities' decision to classify the goods as rubberized fabric under Tariff Heading 59.05. The Tribunal remanded the case to consider expert opinion and determine the classification accurately, discharging the Bank Guarantee held since 1992.