1999 (4) TMI 273 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, rejecting the Revenue's appeal regarding the classification of solar cooker parts under Chapter 73. The lower appellate authority's decision was upheld as the original order exceeded the scope of the show cause notice. The demand for duty was based on goods exceeding the exemption limit under Chapter 70, not on a change in classification.