1999 (12) TMI 316 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed against the order classifying Cooker Handles and Aluminium Channels under sub-heading 7615.10 of the Central Excise Tariff. The appellant argued that these items are classifiable under sub-heading 7616.90 as they require further processing before being used with cookers. The Tribunal agreed, citing previous decisions, and set aside the original order, allowing the appeal.