1999 (7) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of rotors and stators for compressors under sub-heading 8414.91 of the Central Excise Tariff, based on the specific design and use as parts of hermitically sealed compressors. The appeal was rejected as it was in line with a previous Tribunal decision.