2005 (10) TMI 359 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai decided on the classification of parts of a pressure cooker, specifically brass vent/weights. The Revenue claimed classification under Heading 7419, while the Respondents argued for Heading 7418. The Tribunal upheld the classification under Heading 7418 for parts made of brass used in kitchen articles like pressure cookers, even if the pressure cooker itself is made of stainless steel/aluminum. The Revenue's appeal was rejected, and the Commissioner of Central Excise (Appeals) order was upheld.