1998 (3) TMI 325 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the decision to drop a demand for reclassification of imported goods "Desmodur VT 66" from Chapter Heading 3823.90 to 3911.90. The Revenue failed to provide grounds for reclassification, leading to the dismissal of their appeal. The demand notice for Rs. 29,256.30 was rejected as the Revenue's case was unsubstantiated.