2011 (1) TMI 329 - AT - Central Excise

Classification - Parts of machinery - Held that - the goods should be classified under Chapter Heading 84.79 - Hence, set aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that "Drain Hose with Cap" should be classified under Chapter Heading 84.79, not 39.17, based on the case of Indo Industrial Services. The decision of the lower appellate authority was set aside, and the appeal was allowed.