1998 (7) TMI 263 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the classification of pen stands and springs for ballpoint pens. The pen stands were classified under Heading No. 83.04 as office or desk equipment, attracting 25% excise duty. The springs were classified under Heading No. 7308.60, attracting 15% excise duty. The appeal was dismissed as there was no infirmity in the lower appellate authority's findings.