2000 (8) TMI 556 - AT - Central Excise

Summary

The appeal involved the classification of 'Biaxilly Oriented Polypropylene Films (BOPP)' under Tariff Sub-Heading 3920.31 based on a test certificate. The appellants argued for classification under 3920.32 but failed to provide sufficient evidence. The tribunal upheld the classification based on the test results and rejected the appeal as the test report was not challenged.