1999 (9) TMI 168 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi dealt with the classification of Soft Ferrite Components under Heading 85.48 or 85.05 of the Central Excise Tariff Act. The Revenue's appeal was rejected as new arguments were raised in the appeal memorandum that were not part of the original show cause notice.