1999 (6) TMI 135 - AT - Central Excise

Summary

The appeal concerned the classification of filing cabinets and plan filing cabinets under the Central Excise Tariff. The Tribunal classified them under Heading No. 94.03, following a previous decision. The impugned order-in-appeal was set aside, and the penalty amount was reduced from Rs. 5,000 to Rs. 2,500. The appeal filed by the Revenue was allowed.