1999 (6) TMI 168 - AT - Central Excise

Summary

The appeal was about the classification of a product in dual containers - one with aluminium paste and the other with varnish. The appellant claimed classification under Chapter sub-heading 3212.90, while the Department argued for classification under Chapter Heading 32.08. The Tribunal found important issues not addressed in the lower authorities' orders and remanded the case for further examination, including consideration of HSN Notes and constituents of the product for proper classification. The appeal was allowed by way of remand.