1998 (5) TMI 192 - AT - Central Excise

Summary

The case involved the classification of copper products by the appellants under different Tariff Headings. The authorities proposed a change in classification to machinery parts, but the appellants argued that no further machining was done on the products. The Assistant Commissioner and Commissioner (Appeals) confirmed the new classification, but the Appellate Tribunal disagreed. The Tribunal found that no evidence supported the products being classified as machinery parts and ruled in favor of the appellants, setting aside the previous orders.