1998 (3) TMI 335 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where M/s. Raj Kamal Trading Corporation claimed a concessional rate of duty under Notification No. 96/86-C.E. for their lamp and light fittings. The tribunal found that the goods were classifiable under Heading No. 94.05 and not covered by the notification as it excludes goods made of glass. The appeal was dismissed. (Citation: 1998 (3) TMI 335 - CEGAT, New Delhi)