1999 (3) TMI 191 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS decided on the classification of buffer plungers and buffer casings supplied to Indian Railways. The lower authority's classification under Heading 86.07 was set aside, and the manufacturer's claim for classification under 7325.90 was allowed. The respondents' request to decide the case on merits was noted, but the tribunal upheld the classification under Heading 86.07 based on a previous decision in a similar case. The Order-in-Appeal was set aside, and the appeal succeeded.