1987 (10) TMI 194 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and set aside the classification of certain goods under heading 3921.90, substituting it with sub-heading 3915.00 of the Tariff Act. The appeal was considered on merits after condoning the delay in filing. Shri G.V. Naik represented the appellant, and Shri V. Lakshmi Kumaran represented the respondent, who agreed with the proper classification of the goods in question.