2000 (9) TMI 321 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of silk printing screens made by the appellant. The Collector classified the screens under sub-heading 5909.00 of the tariff and granted exemption from 25-7-1991. The appellant challenged this, but the Tribunal upheld the classification, stating that the screens were a new product with a distinctive use and dismissed the appeal.