1998 (10) TMI 300 - AT - Central Excise

Summary

The case is about the classification of Sodium Chloride solution. The department sought to classify it as Patent or Proprietary medicines, but the applicant argued it should be classified as Medicaments under a different sub-heading with nil duty. The Commissioner's order was in favor of the department, but the Tribunal found that a new ground was introduced in the appeal, so they allowed dispensing with the pre-deposit and granted a stay.