1999 (3) TMI 155 - AT - Central Excise

Summary

The judgment involves the classification of ceramic items. The first appeal regarding ceramic seal faces/rings and thread guides was dismissed as they were classified under Tariff Heading 69.11, not Chapter 84. The second appeal about ceramic filter elements was allowed, classifying them under Tariff Heading 69.11 instead of 87.08. The lower authority's error in not considering Note 2(e) of Section XVII led to the reversal of the classification decision.