2001 (12) TMI 483 - AT - Central Excise

Summary

The appeal was about the classification of goods manufactured by the appellant. The goods were described as "150t Hot Metal Charging Ladle Assembly with Bale Arm and Protection Plate." The appellant claimed classification under sub-heading 10 of Heading 8454.00, while the Commissioner classified them under sub-heading 90. The Commissioner's conclusion was based on the appellant removing the machine in disassembled form for transportation. The appellant agreed to provide evidence to support their claim within two months, leading to the appeal being allowed and the impugned order set aside for further consideration by the Commissioner.