1999 (4) TMI 250 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Electro Mechanical Actuator (EMA) is classified under Tariff Heading 84.66, not 85.01, as contended by the Revenue. The decision was based on the order-in-original and expert opinion from IIT, Madras. The Revenue's appeals were rejected.