1999 (6) TMI 149 - AT - Central Excise

Summary

The appeal was filed by M/s. B.S. Patel, Yeotmal regarding the classification of goods sold as Chetan Pandharpuri Zarda and Chetan Lawangi Zarda. They claimed the goods should not attract duty under Heading 2404.41. The Collector of Central Excise (Appeals) found that the goods were covered under Heading No. 24.04 of the new Central Excise Tariff due to the raw materials used and the packaging process. The refund claim of Rs. 37,170.90 was not substantiated, and the appeal was rejected as no evidence was presented to challenge the lower authorities' findings.