1999 (11) TMI 323 - AT - Central Excise

Summary

The Revenue filed an appeal against the Order-in-Appeal classifying welding machines under the Central Excise Tariff Act. The issue was the classification of welding rectifiers and transformers. The Tribunal held that if welding accessories are cleared with the transformer, it is classified under 85.50; if cleared without accessories, it falls under 85.04. The appeal was disposed of in line with a previous decision in the case of CCE v. M/s. A.J. Industries.