2002 (12) TMI 396 - AT - Central Excise

Summary

The judgment dealt with the classification of clicking dyes manufactured by the respondent. The department argued for classification under heading 8208.00, but the Commissioner (Appeals) found them correctly classifiable under heading 8453. The Tribunal dismissed the appeal, stating that clicking dyes are used in a clicking press for making footwear and fall under heading 8453 as parts of a machine.