1999 (12) TMI 515 - AT - Central Excise

Summary

The case involved the classification of Polypropylene Filament Yarn (PFY) under different headings. The Tribunal ruled in favor of the appellants, stating that textured and non-textured yarn are of the same class. The appellants were granted a refund under Rule 173L of the Central Excise Rules. The appeal was allowed, and the impugned order was set aside.