1999 (1) TMI 318 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled on the classification of goods, deciding in favor of the respondent M/s. Dewas Techno Products (P) Ltd. over the Revenue's claim. The goods were found not to be structures or parts of structures, leading to the rejection of the Revenue's appeal. The decision was based on the processes adopted by the assessee and previous tribunal rulings.