1996 (8) TMI 241 - AT - Central Excise

Summary

The appeal was against the order-in-original by the Collector of Central Excise & Customs, Chandigarh, dated 24-6-1987. The issue was the classification of elastic rail clips, settled by a Larger Bench decision. The appellants were not pressing their claim regarding ginning machinery parts. The classification of rail clips was determined under Item 26AA(ia)/25(B). The penalty was reduced from Rs. 10,000 to Rs. 2,000. The appeal was disposed of accordingly.