1999 (11) TMI 244 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled in favor of the appellant, classifying Electric Vibrators under Heading 8479 instead of 8543.80. The tribunal considered the prime function of the vibrator to be producing vibrations, with the electric motor serving as a prime mover. The classification under Heading 8479 was deemed appropriate based on the product's function and relevant explanatory notes. The order-in-appeal was set aside, and the appeal was allowed with consequential relief.