2000 (12) TMI 775 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi raised the duty payable on fabrics classified under Tariff sub-heading 5903.19. The duty payable is Rs. 7 per square meter plus the duty on base fabrics under Chapter 52. A previous decision by a Larger Bench held that the duty should be levied as per Notification No. 63/87-C.E. The Tribunal dismissed the appeal as the Larger Bench decision is binding and no distinction was made on facts.