1999 (12) TMI 516 - AT - Central Excise

Summary

The legal judgment by Appellate Tribunal CEGAT, Mumbai involved the classification of an inflatable rubber raft for duty liability. The goods were classified under heading 8907.00 by the department, while the appellant claimed classification under 8906.00. The appellant's claim was supported by a certificate from the Mercantile Marine Department. The goods were correctly classified under 8907.00 as inflatable rafts are considered floating structures under this heading. A notice proposing duty recovery for goods cleared in certain periods was found unsustainable due to a Supreme Court judgment. The appeal was allowed in part, with consequential relief if permitted by law.