1998 (10) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the classification of a trailer frame assembly under Tariff Item 8716. The assembly was deemed correctly classifiable under TI 8716, not as a trailer. The appeal was allowed in favor of the Revenue on the classification issue but rejected regarding small-scale exemption and Modvat credit eligibility.