2015 (8) TMI 678 - SCH - Central Excise

Classification of goods - whether AA Nozzles made of ceramic nozzles manufactured by M/s. IVP Ltd. are classifiable under Heading No. 69.01 of the Schedule to the Central Excise Tariff Act or under Heading 85.15 of the Central Excise Tariff - Supreme Court dismissed the appeal due to low tax effect. The appeal was filed by the assessee against the decision of Tribunal 2004 (9) TMI 135 - CESTAT, NEW DELHI ; wherein Tribunal held that ceramics nozzles are classifiable under Heading 69.01.