1993 (12) TMI 211 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant regarding the dutiability classification of structurals (transmission poles). The Appellant sought classification under Tariff sub-heading 7306.90, while the department classified the goods under sub-heading 7308.90. The Tribunal allowed the appeal based on earlier judgments and the Revenue also conceded to this position.