2002 (3) TMI 448 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved the classification of silver alloy contacts manufactured by the appellant for use in overload protection relays. The Commissioner classified the goods under heading 8536.10, but the Tribunal, referencing a previous case, classified them under Heading 85.38. The appeal was allowed, and the impugned order was set aside.