1997 (6) TMI 145 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in the case involving classification of "Synthetic Resin Bonded Glass Fibre Sheets." The correct classification was under Heading 7014.00, not 8547.00. The Collector's order was set aside due to misinterpretation of Chapter Note.