2000 (8) TMI 440 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the classification of bus ducts. The Tribunal held that the bus ducts manufactured by the respondents, which are not insulated and are a combination of various items, are classified under Heading 8537.00 of the Central Excise Act, different from the case relied upon by the Revenue. The appeal was dismissed.