1999 (8) TMI 237 - AT - Central Excise

Summary

The issue in the case was the classification of Gharghanties for duty purposes under different headings of the Central Excise Tariff Act. The Appellate Tribunal upheld the classification under Heading 85.09, dismissing the appeal against it. The Tribunal stated that its decision was final, and a circular from the Board could not change it. The appeals were rejected.