2000 (6) TMI 190 - AT - Central Excise

Summary

The appeal filed by the Revenue regarding the classification of castings of transmission mill gear, transmission mill gear wheel, and cement mill gear was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that the castings should be classified under Heading 73.25 of the Central Excise Tariff, not under Heading 84.83 as claimed by the Department. The decision was based on the fact that the castings had not attained the essential character of the final product at the time of clearance from the factory.