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of <h1>CESTAT: Goods classified as household articles of plastic, not furniture. Appeal allowed with consequential benefit.</h1> <h3>CELLO PLASTOTECH Versus COMMISSIONER OF C. EX., SURAT</h3> CELLO PLASTOTECH Versus COMMISSIONER OF C. EX., SURAT - 2004 (163) E.L.T. 76 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants regarding the classification of goods as household articles of plastic under sub-heading 3924.90, instead of furniture under sub-heading 9403.00. The appeal was allowed with consequential benefit to the appellants on 28-11-2002.
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