2005 (8) TMI 260 - AT - Central Excise

Ducts fabricated - classification - Held that - the ducts fabricated out of GI sheets are classifiable under heading 73.08 of the Central Excise Tariff as part and parcel of air-conditioning system

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the stay application and appeal regarding the classification of products "ducts" made from G.I. Sheets. The Tribunal set aside the authorities' classification under sub-heading 7304.10 and allowed classification under sub-heading 7308.50 based on previous judgments. The appeal was allowed with consequential relief.