2000 (3) TMI 635 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of plastic goods. The Commissioner classified the items under sub-heading 39.26 based on a Tribunal decision, but the Supreme Court later held differently. The Tribunal set aside the Commissioner's order and remanded the case for re-examination based on the Supreme Court's decision. The appeal was disposed of by way of remand.