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of <h1>Appellate Tribunal overturns Commissioner's plastic goods classification decision, remands case for re-examination.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, DELHI Versus GALAXY (FRP) PVT. LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, DELHI Versus GALAXY (FRP) PVT. LTD. - 2001 (134) E.L.T. 142 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of plastic goods. The Commissioner classified the items under sub-heading 39.26 based on a Tribunal decision, but the Supreme Court later held differently. The Tribunal set aside the Commissioner's order and remanded the case for re-examination based on the Supreme Court's decision. The appeal was disposed of by way of remand.
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