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of <h1>CEGAT upholds classification of paper-covered copper & aluminum strips, rejects Revenue's appeal.</h1> <h3>COLLECTOR OF C. EX., PATNA Versus SAMITAN ELECTRO POWERS (P) LTD.</h3> COLLECTOR OF C. EX., PATNA Versus SAMITAN ELECTRO POWERS (P) LTD. - 1998 (98) E.L.T. 650 (Tribunal) The appeal by the Revenue regarding the classification of paper covered copper and aluminium strips was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the decision of the Collector of Central Excise (Appeals), Calcutta, following previous case law. The respondents did not appear for the hearing, and the Tribunal found no merit in the Revenue's appeal based on settled case law.
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