1999 (12) TMI 396 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeals filed by M/s. Buckau Wolf India Ltd. (now M/s. Krupp Industries Ltd.) regarding the classification of parts of material handling equipment. The Tribunal held that the parts fell under Heading 84.31 of the Central Excise Tariff and not under Heading 84.28/84.29 as claimed by the appellant. The appeals were rejected as the parts were specifically covered under Heading 84.31.