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    <title>1998 (8) TMI 352 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT upheld the decision that &quot;Rigid Polyurethane Foam&quot; obtained by insitu process does not fall under CET sub-heading 3926.10 as it is not marketable and therefore not excisable. The decision was in line with the Collector of Central Excise (Appeals) order, with the Respondents not appearing during the hearing.</description>
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      <description>The Appellate Tribunal CEGAT upheld the decision that &quot;Rigid Polyurethane Foam&quot; obtained by insitu process does not fall under CET sub-heading 3926.10 as it is not marketable and therefore not excisable. The decision was in line with the Collector of Central Excise (Appeals) order, with the Respondents not appearing during the hearing.</description>
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