1999 (5) TMI 271 - AT - Central Excise

Summary

The appellants claimed classification under Heading 2925.00 for 'Sweetex Pellets' and 'Sweetex Liquid', but the department argued for sub-heading 2107.91. The Collector ruled for Heading 38.23. The Assistant Collector classified under Heading 38.23, upheld by the Collector (Appeals). The Tribunal dismissed the appeal as the issue was still under examination by the Assistant Collector.