1999 (7) TMI 181 - AT - Central Excise

Summary

The appeal by M/s. Babu Textiles Industries involved the classification of various parts for powerlooms. The parts were specifically covered under Heading No. 84.83 of the Tariff, not under Heading No. 84.48 as claimed by the appellants. The Tribunal rejected the appeal as the parts were specifically described in the Tariff and should be classified accordingly.