1998 (7) TMI 182 - AT - Central Excise

Summary

The legal judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of printed shells for cigarette packets. The assessees argued for classification under Chapter 49 of the CETA, 1985, while the Revenue contended they should fall under CET sub-heading 4819.12. The Tribunal upheld the Collector's classification under CET sub-heading 4823.90, as per the order in the case of ITC Limited. Both appeals were rejected.