1998 (7) TMI 294 - AT - Central Excise

Summary

The appellate tribunal upheld the classification of display systems under Heading 85.31 instead of 84.79, denying the benefit of a specific notification. The tribunal found that the products could not be classified under a residual heading like 84.79 when they were not classifiable under Heading 84.71. The appeal from the revenue was allowed.