1998 (7) TMI 359 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal against the Order-in-Appeal No. 33/90 passed by the Collector of Central Excise (A), Madras. The appellant argued for a different classification under the Central Excise Tariff, citing relevant provisions and notifications. The respondents were absent, but their cross-objections were considered. The Tribunal directed the Assistant Collector to reclassify the items based on their functions and provisions of the Central Excise Tariff, providing an opportunity to the appellants. The appeal and cross-objection were disposed of accordingly.