1997 (6) TMI 113 - AT - Central Excise

Summary

The appeal involved the classification of 'air washers' manufactured by the assessee. The goods were initially classified under Heading 84.15 but were argued to be classified under Heading 84.79 as air coolers. The Tribunal agreed with the appellant, reclassified the goods under Heading 84.79, and directed consequential relief.