1988 (3) TMI 214 - AT - Central Excise

Summary

The goods in question were fibre bushings assessed under Heading 84.63(2)-CTA, but appellants argued for classification under Heading 59.16/17-CTA. The Tribunal allowed the appeal, following a similar case involving steering felts classified under Heading 59.16/17. The decision was based on the exclusion of textile articles commonly used in machinery under Chapter 84 and the broader definition of "machine" to include motor vehicles.