1998 (4) TMI 250 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided on the classification of bolts, screws, shaft, nuts, etc. for electrical control panels. The lower appellate authority's decision was set aside, and the products were classified under Tariff Heading 7318.10 based on Note 2(a) of Section XV of CETA, 1985. The classification contended by the respondents under Chapter 85 was not accepted. Appeals were disposed of accordingly.