1999 (2) TMI 136 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who are manufacturers of punches and dies used as tablet forming tools. The Department sought reclassification under CET sub-heading 8207.00, but the Tribunal upheld classification under sub-heading 8485.90 as parts of tablet making machines. The Tribunal found that the goods in question are spare parts of tabletting machines and not independent goods falling under Chapter 84 or Chapter 85. The appeal was allowed, and the impugned order was set aside.