2001 (2) TMI 387 - AT - Central Excise

Summary

The dispute was about the classification of a product, wave trap/line trap, under 8541 or 8517. Both authorities classified it under 8541. The Department appealed for classification under 8517 but failed as no evidence was provided. The respondents argued it should be classified under 8537 as part of power line carrier communication equipment, citing a previous case. The appeal by the Department was dismissed, confirming classification under 8541.