2002 (1) TMI 570 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai in 2002 classified Grease pumps and oil pumps under Chapter Heading 8424 of CETA '85, overturning the Commissioner's classification under Heading 8467. The decision was based on a previous order and HSN explanatory notes, finding that the equipment was too heavy to be hand-held for lubricant under high pressure. The appeal was allowed, setting aside the impugned order.