2001 (8) TMI 848 - AT - Central Excise

Summary

The appeal by M/s. Creative Engineers involved the classification and duty liability of glued insulated rail joints. The Tribunal confirmed the classification under sub-heading No. 8530.00 of the Central Excise Tariff. The redemption fine and penalty were reduced, but the appeal on classification was dismissed. The adjudicating authority was directed to re-examine Modvat credit eligibility.