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2018 (3) TMI 917 - CESTAT, ALLAHABADClassification of goods - whether the goods manufactured and cleared by the appellant viz. Tent can be divided into various parts packed separately and sold together, can be classified under different headings? - Held that: - identical issue decided in the case of Commissioner of Central Excise, Lucknow. Versus M/s A.R. Polymers Pvt. Ltd., Fatehpur [2017 (3) TMI 415 - CESTAT ALLAHABAD], where it was held that the description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material" - appeal allowed - decided in favor of appellant.
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