2005 (3) TMI 541 - AT - Central Excise

Summary

The duty demand was based on misclassification of Self Priming Power Driven Pump. Appellant claimed classification under sub-heading 8413.11, but was classified under 8413.80. Previous Tribunal remanded the matter to Commissioner who classified it under 8413.11. No appeal was filed against this decision. The present appeal was allowed in favor of the appellant.