2000 (5) TMI 369 - AT - Central Excise

Summary

The Revenue appealed the classification of aluminium dross and skimmings, obtained during remelting, under sub-heading 2620.00 of the CETA. The Collector (Appeals) classified them under Heading 26.20, which was upheld by the Tribunal. The Tribunal found no error in the Collector's decision, referencing legal precedents. The appeal by the Revenue was dismissed, and cross-objections by the respondents were also disposed of accordingly.