https://www.taxtmi.com/caselaws?id=100847 The Appellate Tribunal CEGAT, New Delhi, resolved the classification issue of impregnated filter paper under Chapter Heading 4811.31 or 4811.39. The Tribunal determined that the product met the necessary requirements of compression and coating with phenol, leading to its classification under 4811.31. The decision overturned the previous ruling and allowed the appeal, emphasizing the importance of meeting specific criteria for accurate classification under the relevant tariff headings. en-us Wed, 09 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100847 The Appellate Tribunal CEGAT, New Delhi, resolved the classification issue of impregnated filter paper under Chapter Heading 4811.31 or 4811.39. The Tribunal determined that the product met the necessary requirements of compression and coating with phenol, leading to its classification under 4811.31. The decision overturned the previous ruling and allowed the appeal, emphasizing the importance of meeting specific criteria for accurate classification under the relevant tariff headings. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100847