1999 (11) TMI 354 - AT - Central Excise

Summary

The appeal by M/s. Pulak Enterprises involved the classification of Shutter Lath under sub-heading 7216.20 or 7308.90 of the Central Excise Tariff. The Tribunal ruled in favor of the appellant, stating that the product is classifiable under 7308.90 as it is a part of a shutter. The demand for duty was dropped due to the approved classification list, and the penalty was set aside. The appeal was allowed.