1999 (8) TMI 427 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS rejected the revenue appeal regarding the classification of "Subscriber meter monitoring equipment system" and "Strowgear Monitoring Equipment" under Chapter Heading 8543.00. The revenue suggested a new classification under sub-heading 90.31 of CETA, which was not allowed as it was beyond the scope of the show cause notice. The appeal was rejected, but the department was given the option to raise a fresh show cause notice for re-classification.