1997 (10) TMI 158 - AT - Central Excise

Summary

The appellants claimed pistons as parts of motor vehicles under Heading 8708, but the department classified them under Heading 8409 as parts of engines. The tribunal held pistons are classifiable under 8409 based on a previous decision. The demand notice for duty beyond 6 months was time-barred, so demands were upheld for only 6 months. The impugned order was upheld, and the appeal was rejected.