2001 (1) TMI 330 - AT - Customs

Summary

The appeal involved the classification of imported hologram labels under different sub-headings of the Central Excise Tariff Act. The Commissioner (Appeals) favored classification under sub-heading 4911.99, rejecting the department's appeal. The Tribunal dismissed the Revenue's appeal, citing that the classification suggested by the Commissioner differed from the show cause notice, making the appeal invalid.