2000 (3) TMI 559 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether relays manufactured by the appellants were parts of apparatus or apparatus themselves. The tribunal agreed with the Collector of Central Excise (Appeals) that relays were considered an apparatus under Chapter Heading 85.36 of the Tariff. The appeal was rejected as relays were specifically described and not considered parts of the apparatus.