1980 (2) TMI 77 - CGOVT - Central Excise

Summary

The petitioners manufacture pencil line filter driers. They argued that the goods should be classified under Tariff Item No. 29A, Central Excise Tariff. The authorities relied on a catalogue mentioning other uses, but the petitioners clarified that their driers were used only in refrigeration. The Government agreed that the driers were predominantly used in refrigerators and air-conditioners, classifying them under Tariff Item No. 29A.