1998 (9) TMI 163 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order of the Collector of Central Excise confirming the classification of 'Air Plast' Air Bubble Cushion films under CET sub-heading 3923.90 as "article for packing of goods, of plastics". The Tribunal ruled that the product falls under this classification as it is specifically used for packing goods and is made of plastics, following a previous decision on a similar case. The appeal by the Revenue was rejected.