1999 (12) TMI 242 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered issues related to classification of cuttings and trimmings of plywood and phenol bonded board. The Tribunal upheld the classification of cuttings and trimmings as non-marketable and not dutiable. The phenol bonded board was classified under sub-heading 4406.30, in agreement with the assessee. The appeal by the Revenue was rejected.