1998 (9) TMI 337 - AT - Central Excise

Summary

The appeal was against the denial of deemed credit on aluminium castings. The Commissioner upheld the denial based on the classification under Heading 76.16. Expert opinion suggested classification under Heading 7601.90, but the tribunal rejected the appeal as the castings did not fall under Heading 76.01 and were cleared under exemption. The appeal was rejected.