2002 (11) TMI 694 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the classification of copper pipe fittings. The appellant argued for classification under sub-heading 7412.20, while the Revenue contended for classification under sub-heading 8415.00 as parts of an air-conditioner. The tribunal found in favor of the appellant on both merit and limitation issues, waiving the pre-deposit condition.