1989 (2) TMI 277 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal CEGAT, New Delhi involved the classification of danglers and dummies for duty under Tariff Item 17 or 68. The Collector classified them under Tariff Item 68 as advertising material, not packing material. The Tribunal agreed, stating the goods were designed for publicity, not as containers, and dismissed the appeals.