2002 (4) TMI 148 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the application for restoration of an appeal based on the High Court's order. The classification of parts and accessories of electrical machinery for tanks and armoured vehicles under Chapter Heading 8536 was upheld, rejecting the claim for classification under Chapter sub-heading 8710. The goods manufactured for the Ministry of Defence were considered to fall under Chapter Heading 85.36, excluding them from Chapter 87, despite being specifically for armoured fighting vehicles. The appeal was rejected based on this classification.