2000 (5) TMI 577 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants regarding the misclassification of Conduit Pipes and Tubes of Steel. The Assistant Commissioner's decision to classify the products under sub-heading No. 7326.90 without prior proposal or opportunity for defense was deemed improper. The Tribunal set aside the order and remanded the matter for a fresh decision with the appellants given a chance to present their defense.