https://www.taxtmi.com/caselaws?id=80401 The Tribunal concluded that vulcanised fibre sheets are classifiable under heading 39.13 (sub-heading 3913.30) of the Central Excise Tariff Act, 1985. The original classification under heading 39.20 (sub-heading 3920.22) by the Assistant Collector was rejected, and the reclassification under sub-heading 3920.31 by the Collector (Appeals) was overturned. The Tribunal emphasized that statutory words should not be rendered redundant and held in favor of the appellants, allowing the appeal and modifying the impugned order accordingly. en-us Tue, 12 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80401 The Tribunal concluded that vulcanised fibre sheets are classifiable under heading 39.13 (sub-heading 3913.30) of the Central Excise Tariff Act, 1985. The original classification under heading 39.20 (sub-heading 3920.22) by the Assistant Collector was rejected, and the reclassification under sub-heading 3920.31 by the Collector (Appeals) was overturned. The Tribunal emphasized that statutory words should not be rendered redundant and held in favor of the appellants, allowing the appeal and modifying the impugned order accordingly. Case-Laws Central Excise Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80401