Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2000 (12) TMI 500 - AT - Central Excise
The appeal involved a dispute over the classification of HDPE rolls for credit purposes. The Commissioner (Appeals) allowed the appeal based on a broad declaration, but the Tribunal found that the specific declaration was lacking. The Tribunal noted that HDPE rolls were classified under different headings than declared. The Revenue appeal was allowed, overturning the Commissioner's decision.
|