1998 (6) TMI 286 - AT - Central Excise

Summary

The Revenue's appeal against the classification of Jiffy Rotary Chopper was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Chopper, made of plastic and iron with 97% plastic content, was classified under Tariff Item 3924.90 instead of Heading 8214.00. The Tribunal ruled that the material of make determines the classification, placing plastic items under Chapter 39 and base metal items under Chapter 82.