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<h1>CEGAT rules in favor of Revenue in duty classification dispute over Synthetic Resin film</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the respondent's claim for refund of differential duty on the classification of Synthetic Resin film ... Classification The Appellate Tribunal CEGAT, New Delhi decided on the classification of Synthetic Resin film (Redux 775 film) for additional duty under Central Excise Tariff. The Collector (Appeals) decision in favor of the importer was found untenable as per Tariff Item 15A(2). The tribunal dismissed the respondent's claim for refund of differential duty, allowing the appeal by the Revenue. (Case citation: 1987 (10) TMI 254 - CEGAT, New Delhi)
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