2000 (9) TMI 470 - AT - Central Excise

Summary

The appeal considered the classification of ceramic nozzles for welding machines. The appellant claimed classification under Heading 85.15 as parts of welding machines, while the department classified them under Heading 69.01 as ceramic articles. The Commissioner confirmed the classification under Heading 69.01, but it was found that the nozzles should be classified under Heading 85.15 as they are for use in welding machines under Chapter 85. The appeal was allowed, and the impugned order was set aside.