2001 (2) TMI 478 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant regarding the correct classification of 'Skelp Cobbles' as waste and scrap under heading 7204.20. The Tribunal rejected the Revenue's plea and classified the Skelp Metals under sub-heading 7208.00. However, due to changes in the tariff structure from 1-3-1988, the Skelp Cobbles were deemed classifiable under heading 72.04 as waste and scrap. The impugned order was set aside, and the appeal was allowed with consequential reliefs to the appellant. Stay Petition was also disposed of.