1999 (9) TMI 199 - AT - Central Excise

Summary

The appeal concerned the classification of Pump Shaft manufactured by the appellants. The appellants claimed it should be classified under Tariff Heading 84.13, while the Revenue argued for Tariff Heading 84.33. The tribunal ruled in favor of the Revenue, stating that Note 2(a) takes precedence over Note 2(b) in this case. Therefore, the appeal was dismissed.