1999 (6) TMI 103 - AT - Central Excise

Summary

The Revenue appealed against the Order-in-Appeal classifying straw board strips as per Chapter sub-heading 4822 of Central Excise. The dispute was about whether the strips should be classified under this sub-heading. The Collector of Central Excise classified them under 4822, but the respondents argued they should not be. The Tribunal found that the HSN and Explanatory Notes exclude flat supports from this classification. Citing the Supreme Court decision in Collector of Central Excise v. Woodcrafts Products Ltd., the Tribunal allowed the Revenue's appeal, setting aside the Collector's order.