2006 (8) TMI 335 - AT - Central Excise

Summary

The issue in the case was the classification of an intermediate product, Outer Cable for Bicycles, as either a bicycle part or a spring of iron and steel. The product, although made of steel, was coated with PVC and did not have the property of returning to its original form like a spring. It was classified as a bicycle part under Chapter Heading 87.14, not as a spring under Chapter Heading 73.20. The appeal was rejected by the Appellate Tribunal CESTAT, Mumbai.