2000 (2) TMI 519 - AT - Central Excise

Summary

The appeal by the Revenue regarding the classification of an "Energy Saving Combination" product was dismissed. The product was classified under sub-heading 8419.00 for treatment of materials involving temperature change. The benefit of small-scale exemption was also granted. The decision was based on earlier orders which were not challenged. The appeal was rejected, and cross-objections were disposed of accordingly.