1987 (9) TMI 271 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the order of the Collector of Central Excise (Appeals), Bombay regarding the assessment of a vertical high speed wire enamelling machine under T.I. 84.59(2) CTA. The Tribunal held that the machine is assessable under 84.59(2) as it is considered a machine for treating metals, similar to lacquering and tin plating machines. The appeal was allowed with consequential relief.