1999 (8) TMI 230 - AT - Central Excise

Summary

The appeal was filed by M/s. Ajay Industries regarding the classification of copper emergency plugs and copper nozzle heads. The items were classified under sub-heading 8485.90 as parts for steel plant use, not under Heading 74.19 as general application items. The Tribunal found the items were finished for specific use in steel plants and upheld the classification under Chapter Heading 84.85 sub-heading 8485.90. The appeal was rejected.