1999 (9) TMI 203 - AT - Central Excise

Summary

The dispute was about the classification of nozzles used for spraying slurry on rock drilling bits. The Revenue supported classification under Heading 8207, but the Collector (Appeals) classified them under Heading 84.24. The Tribunal upheld the classification under Heading 84.24, stating that nozzles are part of an appliance for spraying liquid and do not participate in drilling activity. The appeal was dismissed.