2005 (2) TMI 686 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case regarding the classification of pull out baskets used in kitchen cabinets. The Revenue classified them under Heading No. 94.03, while the applicants argued for Heading 73.23 based on HSN Explanatory Notes. The Tribunal found that Heading 73.23 covers such articles and waived the pre-deposit of duty for the appeal hearing, adjourning the matter for arguments on 11-5-2005. (2005 (2) TMI 686 - CESTAT, New Delhi)