1997 (12) TMI 298 - AT - Central Excise

Summary

The appellants manufactured Rotary Nickel Screen claimed classification under Chapter Heading 37, but authorities classified them under Heading 8442.00. Appellants sought exemption under Notification 276/86 for Gravure Print Cylinders, which was granted as they were used for textile printing within the factory. The Tribunal allowed the appeals based on this exemption.