1999 (8) TMI 187 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that HDPE fabrics coated with LDPE and sold as Tarpaulin are classifiable under Tariff Heading 3926.90, not 63.01 as contended by Revenue. The Tribunal's decision was based on a previous judgment by the Madhya Pradesh High Court. Revenue's appeal was dismissed, and cross-objections by the Respondents were also dismissed as they had already received complete relief from lower authorities.