1999 (7) TMI 157 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal by the Revenue regarding the classification of Ignition Switches under Tariff Item 61. The respondents did not appear, and the appeal was taken in their absence. The Tribunal followed a previous decision and ruled in favor of classifying the Ignition Switches under Tariff Item 68, not Tariff Item 61.