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<h1>Appellants granted duty refund for 'gudakhu' manufacturing under Central Excise Tariff Schedule, Tribunal rules in their favor</h1> The appellants were found eligible for a duty refund for manufacturing 'gudakhu' under Item 4 of the Central Excise Tariff Schedule. The Tribunal ... Classification The issue was whether the appellants were eligible for a duty refund for manufacturing 'gudakhu' falling under Item 4 of the Central Excise Tariff Schedule. The Tribunal concluded that 'gudakhu' fell under Item 4, setting aside previous decisions and allowing the appeals. The Department's cross objections were dismissed. (Case Citation: 1988 (12) TMI 270 - CEGAT, NEW DELHI)
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