1999 (11) TMI 418 - AT - Central Excise

Summary

The Revenue appealed against an order-in-appeal passed by the Collector of Central Excise, where the amount was not quantified, leading to the order being set aside. The respondents, engaged in manufacturing textile printing frames, claimed classification under heading 84.42 and exemption under Notification No. 201/87. The Collector of Central Excise (Appeals) set aside the order without deciding the classification issue. The Tribunal held that textile printing frames are classifiable under heading 84.42, entitling the respondents to the benefit of the exemption under Notification No. 201/87. The appeal was disposed of accordingly.