2000 (8) TMI 573 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal in part, confirming a differential duty of Rs. 4750 and remitting the penalty in full. The issue was about the classification of spare parts of machinery, with the tribunal finding that the assessable value was inflated, leading to excess duty payment. The tribunal also noted that one invoice did not pertain to spare parts, leading to the correct claim by the appellant.