1997 (3) TMI 315 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai dealt with the classification of containers used for packing matchboxes. The issue was whether the goods should be classified under Heading 1419.11 or Heading 1419.19 of the Central Excise Tariff. The tribunal found that the containers could be used for packing matchsticks, not just the boxes, and therefore classified them under Heading 1419.11. The appellant's claim was accepted, and the impugned order was set aside.