2001 (4) TMI 261 - AT - Central Excise

Summary

The legal judgment by the Appellate Tribunal CEGAT in New Delhi involved the classification of "Hal Ki Noke" as agriculture or horticulture machinery parts. The appellants argued for classification under Chapter 84 for duty exemption, while the Department sought classification as castings under CET sub-heading 7325.10. The Tribunal upheld the classification under CET sub-heading 8432.00, agreeing with the authorities, and set aside the penalties imposed. The appeals were partly allowed.