2007 (7) TMI 559 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled on the classification of cycle bicycle tube valves under heading 84.81, not 87.14. The appellant's claim for classification under heading 87.14 was rejected. The tribunal stated that only mistakes apparent on the face of the record can be rectified, and rejected the appellant's plea as it required a lengthy argument process. The appeal was dismissed.