1999 (12) TMI 315 - AT - Central Excise

Summary

The legal judgment by the Appellate Tribunal CEGAT, New Delhi addressed the classification of the product "Reduced Voltage Energy Saving Starter." The Department classified it under CET sub-heading 8536 as a Motor Starter, while the assessees claimed it should be under CET sub-heading 8537. The tribunal ruled in favor of the Department, stating that heading 8536.90 is the correct classification as the product did not have two or more apparatus of heading 8535 or 8536 as required by heading 8537.