1984 (10) TMI 215 - AT - Central Excise

Summary

The case involved the classification of Filters KFF-1002 used in Dumpers and Haulers under the Central Excise Tariff. The Filters were found to be predominantly used in stationary and industrial applications, not as parts of Motor Vehicles. The Filters were held not chargeable to Excise Duty as applicable to Motor Vehicle Parts. The appeal was allowed in favor of the appellants.