2000 (7) TMI 502 - AT - Central Excise

Summary

The legal judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of wiring harness. The Tribunal held that wiring harness is classifiable under CET sub-heading 8544.00, not 8708 as claimed by the appellants. The Tribunal also rejected the argument that the demand cannot be raised for goods cleared after approval of the classification list. The decision was based on changes in the law since 1995, as per the judgment in Cotspun Ltd. case. The impugned order was upheld and the appeal was rejected.