1999 (8) TMI 197 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellants who were engaged in the manufacture of unhardened Vulcanised Rubber. The Collector of Customs and Excise had classified the goods under Heading 86.07, but the Tribunal overturned this decision based on a previous case involving M/s. Avadh Rubber, classifying the goods under Heading 4016.19 of the Central Excise Tariff Act. The appeal was allowed, setting aside the impugned order.