2002 (5) TMI 485 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in a case involving duty on French polish, sealing wax, and varnish cleared without payment of duty. The Tribunal rejected the argument that the products were not excisable, stating they fall under specific tariff headings. The Tribunal also addressed issues of limitation and directed the Commissioner to reconsider the case based on certain submissions. The impugned order was set aside for further review.