1999 (9) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal regarding the classification of moulding dyes under Heading 84.80 of the Central Excise Tariff. The appellants claimed classification under Heading 8466, but the tribunal found that the dyes were covered under Heading 84.80 as per HSN explanatory notes. The appeal was rejected as the appellants failed to provide evidence that the dyes were used as parts and accessories of specific machines.