2001 (1) TMI 177 - AT - Central Excise

Summary

The dispute involved classification of forged products under Heading 7326.90 or 8483.00. The Commissioner classified them under Heading 8483.00, imposing duty and penalty. The appellants argued that processing is covered under Notification No. 223/88. Previous orders favored the appellants. The Tribunal set aside the impugned order, allowing the appeal. The issue of time-bar was not addressed as the appeal was allowed on merits.