2001 (4) TMI 358 - AT - Central Excise

Summary

The appeal considered whether a copolymer of acrylic and styrene is eligible for exemption under Notification 14/92. The Asstt. Collector denied the exemption, but the Commissioner (Appeals) allowed it, classifying the copolymer as acrylic under heading 3906.90. The Supreme Court's judgment in GSFC v. C.C.E. was referenced, supporting the classification. The appeal was dismissed as the copolymer was deemed classifiable under 3906.90.