2000 (8) TMI 320 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Bharat Forge Ltd. regarding the classification of the base frame for a piercing mill gear box motor. The base frame was classified under Heading No. 84.55 of the Tariff, not under Heading No. 85.03 as argued by the Revenue. The Tribunal rejected the Revenue's appeal, upholding the classification under Heading No. 84.55.