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of <h1>Kolkata Tribunal Upholds 'Peeling Rollers' Classification under Heading 44.03, Appellant Granted Relief</h1> <h3>KITPLY INDUSTRIES LTD. Versus COLLECTOR OF CENTRAL EXCISE, SHILLONG</h3> KITPLY INDUSTRIES LTD. Versus COLLECTOR OF CENTRAL EXCISE, SHILLONG - 2001 (132) E.L.T. 715 (Tri. - Kolkata) The appellate tribunal in Kolkata determined the correct classification of 'Peeling Rollers' under heading 44.03, following earlier decisions. The tribunal found no reason to deviate from the previous rulings and allowed the appeal, providing relief to the appellant.
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