2001 (1) TMI 751 - AT - Central Excise

Summary

The appeal is against the classification of parts of air-conditioners for motor cars under 8415.00 instead of 8419.00. The matter is remanded back for reevaluation to determine the correct classification as 'auto air conditioning kit' is not the entity under consideration. The lower authority's orders are set aside, and the appeal is allowed for reevaluation.