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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (7) TMI AT This

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1998 (7) TMI 371 - AT - Central Excise

The appeal was against the classification of leather waist belts under Chapter 62 as clothing accessories. The Tribunal upheld the classification of leather belts under Chapter 42 as they are made of leather, not textile material, which is required for Chapter 62 classification. The appeal was rejected.

 

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