1999 (1) TMI 158 - AT - Central Excise

Summary

The dispute involved classification of two products - water cooled heads/cables and bus bars. The Revenue classified them under CET sub-heading 8544.00 as electric conductors, while the assessees argued for classification under sub-headings 8514.00 and 8548.00. The Tribunal agreed with the Revenue, stating that even though the items were special purpose conductors, they fell under 8544.00 as insulated electric conductors. The appeal was rejected.