1997 (1) TMI 241 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, setting aside the classification of Ladle Coolers and Ladle Driers under Tariff Entry 33(2) as electric fans. The Tribunal classified them under Tariff Entry 68 as parts of machinery, allowing the appeal and granting consequential relief.