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1996 (10) TMI 92

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....ions)<br>Dated:- 8-10-1996<br>4039 of 1985 - -<br>Central Excise<br>S.P. Bharucha and S.C. Sen, JJ. &nbsp; [Order]. - The appellants make wood-based compreg board. Prior to 28-2-1982 the said bo....

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....Entry 16B, it ought to have been classified under Entry 68. 2. Admittedly, the said board was exigible to excise duty. For the purpose of determining the rate of excise duty thereon what was releva....