2002 (5) TMI 442 - AT - Central Excise

Summary

The appellate tribunal upheld the decision regarding the correct classification of moulded plastic wheels under Central Excise Tariff sub-heading 3926.90 as articles of plastic, not under CET sub-heading 8716.00 as parts of trailers. The wheels were found to be of plastic and used for various purposes, leading to the rejection of the appeal.