1997 (12) TMI 417 - AT - Central Excise

Summary

The appeal dealt with the classification of Cable Conduit under Tariff Headings 8466.93 and 83.07. The appellant argued that the conduit should be classified under 8466.93 as it is part of a machine tool, but the Tribunal found that since the conduit is imported in length and not formed into the required shape for the machine, it does not qualify as a part of the machine. The appeal was dismissed.