Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate tribunal affirms Collector's classification of wooden frames for diffusers</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus MOOSA HAJI PATRAWALA</h3> COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus MOOSA HAJI PATRAWALA - 1998 (102) E.L.T. 171 (Tribunal) The appellate tribunal considered whether wooden frames for defusers were eligible for exemption under Notification No. 175/86-C.E. The Revenue argued they should be classified under Ch. 84.15, while the Collector classified them under Ch. 84.31. The tribunal rejected the Revenue's appeal, agreeing with the Collector's classification of the wooden frames.