1998 (7) TMI 306 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of air craft re-fueling equipment. The appellants argued that the items should be classified as machinery under Heading 84.79, not as parts of motor vehicles under Heading 87.08. The tribunal agreed with the appellants, stating that the items function independently of the vehicles they are mounted on and should be classified as machinery. The case was remanded for proper classification.