2001 (1) TMI 360 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi dealt with the classification of grey cotton fabrics/canvas under Heading 52.05 or 59.09 of the CETA. There were conflicting judgments by the Tribunal on this issue, leading to a request for a Larger Bench to resolve the classification matter. The Board's circulars were also discussed but deemed not applicable to the case.