1998 (8) TMI 267 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi allowed the department's appeal regarding the classification of pulley flanges under Heading 8483.00 instead of 8413.00. The tribunal ruled that pulley flanges are parts of pulleys covered under Heading 84.83, following Note 2(a) of Section XVI and Rule 3(a) of interpretative rules of Central Excise Tariff Act. The impugned order was set aside, and the appeal was allowed.