1999 (11) TMI 425 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal regarding the classification of "pilferproof lids" under sub-heading 8309.20, rejecting the revenue's claim of misdeclaration and extended period for duty recovery. The tribunal held that the intention to evade duty was not established and ruled in favor of the appellants based on previous judgments. The appeal was allowed with consequential relief.