2001 (5) TMI 387 - AT - Central Excise

Summary

The revenue appealed against the order-in-appeal regarding the classification of goods under Chapter Heading 0404 of Central Excise Tariff with nil duty rate. The dispute was about goods found during a visit to a 100% EOU manufacturing whole egg powder. The Commissioner (Appeals) ruled in favor of nil duty classification. The revenue argued for duty under Section 3 of the Central Excise Act for unaccounted goods. The Tribunal upheld the Commissioner's decision, rejecting the revenue's appeal.