1998 (12) TMI 144 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the order of the Collector of Central Excise, Bombay regarding the classification of reed wires as strips under the Central Excise Tariff. The Tribunal ruled that the product in question should be classified as a strip under T.I. 25(12) of the Tariff, based on the manufacturing process and statutory definitions. The appeal was allowed.