1999 (3) TMI 162 - AT - Central Excise

Summary

The case involved the classification of various types of couplings under Tariff Heading 84.83 or 84.85. The appellant argued for classification under 84.85, while the revenue contended they fell under 84.83 as "shaft couplings." The Tribunal agreed with the revenue, citing HSN Explanatory Notes, and upheld the classification under Tariff Heading 84.83, dismissing the appeal.