2004 (11) TMI 105

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....he Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), Mumbai dated 24th February, 1998. The question before us is whether three products manufactured by the Respondents are to be classified under Tariff Item 27.10 or 39.10. 2. The Respondents had filed classification lists as far as back on 7th March, 1988 and 26th September, 1988. These classification lists had been appr....

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.... spite of these reports, the Commissioner of Central Excise, by the Order dated 27th May, 1996, held that these products were classifiable under Tariff Item 39.10. The Respondents filed an Appeal before the CEGAT which has been allowed by the impugned Judgment. Noting the two subsequent test reports CEGAT has held that they are the best evidence. It has held that mere statements obtained from some....