2002 (6) TMI 313 - AT - Central Excise

Summary

The appeal was against the classification of unprocessed cotton woven fabrics from April 1990 to November 1991. The appellant claimed the product was filter cloth for industrial use, while the respondent argued it was a textile product suitable for industrial use. The tribunal allowed the appeal based on similarities with a previous case, classifying the product under Chapter Heading 5911.00.