1998 (12) TMI 262 - AT - Central Excise

Summary

The judgment is about the classification of aluminium ferrules used in pencils. The applicant claimed they are parts of pencils, but the tribunal found it difficult to accept. The tribunal asked the applicant to deposit Rs. 75,000 within two months, after which the remaining duty amount would be waived and its recovery stayed. Compliance was required by November 23, 1998.