https://www.taxtmi.com/caselaws?id=82303 The Tribunal upheld the classification of goods under Tariff Entry 22F of the Central Excise Tariff, emphasizing the legislative intent and wording of Explanation (iv) regarding mineral fibre content. The Tribunal rejected the appellant's argument for classification under Tariff Entry 15A(2) and dismissed concerns about unilateral revision of the Classification List, noting the appellant's decision not to pursue this claim during the hearing. The decision highlighted the non-retrospective effect of the 1979 amendment and affirmed the classification under Tariff Entry 22F, dismissing the appeal. en-us Wed, 30 Mar 1983 00:00:00 +0530 Mon, 04 Jul 2011 12:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82303 The Tribunal upheld the classification of goods under Tariff Entry 22F of the Central Excise Tariff, emphasizing the legislative intent and wording of Explanation (iv) regarding mineral fibre content. The Tribunal rejected the appellant's argument for classification under Tariff Entry 15A(2) and dismissed concerns about unilateral revision of the Classification List, noting the appellant's decision not to pursue this claim during the hearing. The decision highlighted the non-retrospective effect of the 1979 amendment and affirmed the classification under Tariff Entry 22F, dismissing the appeal. Case-Laws Central Excise Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82303