2006 (2) TMI 352 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi stayed the impugned order of the Commissioner regarding the classification of plant and machinery under Rule 57AA(a)(ii). The appellants clarified that the parts and components were used in machines falling under Chapter Heading 84, thus qualifying as capital goods. The appeal will proceed for final hearing at a later date. (2006 (2) TMI 352 - CESTAT, New Delhi)