2000 (8) TMI 335 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellant regarding the classification of cellulose acetate phthalate. The Commissioner's reliance on the substance being a chemically defined organic compound was deemed irrelevant. The product was classified under heading 39.12 as a chemical derivative of cellulose, overturning the classification under heading 29.42. The appeal was allowed, the impugned order was set aside, and the Assistant Collector's order was restored.