1999 (8) TMI 314 - AT - Central Excise

Summary

The appellate tribunal decided in favor of the Revenue in a case regarding the excisability of steel crushing rings used in a Cement Mill. The tribunal found that the goods were misdeclared and should have been classified as excisable. The original duty demand of Rs. 13,291.69 was confirmed. The tribunal set aside the Order-in-Appeal and restored the Order-in-Original, allowing the appeal filed by the Revenue.