1997 (9) TMI 186 - AT - Central Excise

Summary

The appeal involved classification of Electric Control Panel, Electric Panel Board, and Electronic Integrated Circuit. Appellants argued for classification under Heading 84.48, but the department classified them under Headings 85.37 and 85.42. The Tribunal upheld the department's classification based on Note 2(a) of Section 16 of the Tariff, rejecting the appeal.