2000 (9) TMI 336 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in the case of M/s. Pragna Metal Label Mfg. Co. The goods in question, photographic plates, were classified under heading No. 37.01. The demand was Rs. 1,371 with a penalty of Rs. 200 imposed. The impugned order-in-appeal was set aside, and the Order-in-Original was restored. The appeal filed by the Revenue was allowed. (Citation: 2000 (9) TMI 336 - CEGAT, New Delhi)