1997 (12) TMI 450 - AT - Central Excise

Summary

The case involves a dispute over the determination of the rate of duty under Notification No. 213/86-C.E., dated 25-3-1986. The dispute arose as the assessees claimed a duty rate of 3%, while the authorities calculated it at 5%. The Collector held that the effective rate of duty should be 3%. The Appellate Tribunal remanded the case back to the Assistant Collector for clarification on the correct classification of goods and the notification determining the effective rate of duty.