2000 (2) TMI 169 - AT - Central Excise

Summary

The case involved the classification of moulds for ceramic products. The appellants argued for classification under Heading 84.66, but the Revenue insisted on Heading 84.8. The tribunal ruled in favor of the Revenue, stating that the moulds fell under Heading 84.40 specifically and should be classified there. The tribunal rejected the appeals, agreeing with the Collector of Central Excise's classification under Heading 84.80.