1998 (11) TMI 308 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of synthetic and cotton yarn, regarding a refund claim for duty paid on polyester yarn. The Tribunal held that the yarn falls under Tariff Item 68, entitling the appellant to benefit from Notification No. 118/75. The Assistant Collector failed to consider this classification, leading to the appeal being allowed and the impugned order set aside.