2001 (5) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of Valves and Flow switches under C.E.T. sub-heading 8481.80. The Commissioner of Central Excise confirmed duty demand for a period but dropped the demand for another period. The Tribunal accepted the assessee's claim for classification under sub-heading 8481.80, leading to rejection of the appeal by the Revenue.