2003 (3) TMI 430 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the classification of Control Panels with furnaces under Chapter Heading 85.14, rejecting Revenue's claim of separate classification under heading 85.37. The decision was based on the specific design of Control Panels for furnaces and their integral role in furnace operation. The Tribunal referenced a previous ruling supporting this classification. The Revenue's appeal was rejected.