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of <h1>CEGAT Dismisses Appeal: Polypropylene Tubes for 'Satranjs' Not Taxable</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II Versus TRINITY PLASTIC</h3> The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai, based on circular No. 577/14/01, ruling that polypropylene tubes used in making ... Classification The Appellate Tribunal CEGAT, Mumbai dismissed the appeal as per circular No. 577/14/01, stating that polypropylene tubes arising in the manufacture of 'satranjs' are not marketable, so no duty is leviable on them. The claim for classification under heading 54.04 by the department is of academic interest only.
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