1997 (3) TMI 265 - AT - Central Excise

Summary

The case involves the classification of HDPE man-made filament twine under Tariff Item 18(II)(1) or Tariff Item 68. The Bombay High Court classified it under 18(II)(1), a decision upheld by the Supreme Court. The Appellate Tribunal CEGAT, New Delhi, accepted this classification and dismissed the department's appeal. (1997 (3) TMI 265 - CEGAT, NEW DELHI)