1998 (2) TMI 279 - AT - Central Excise

Summary

The Revenue appealed against the classification of perforated PVC strips/PVC lug protectors under Excise Tariff sub-heading No. 3926.90. The Department claimed they should be classified under sub-heading No. 8507.00 as parts of electric accumulators, but failed to substantiate this claim. The Tribunal dismissed the appeal, stating the goods do not fall under Heading No. 8507.00.