2001 (4) TMI 352 - AT - Central Excise

Summary

The Revenue filed a Reference application regarding the classification of Electric Control Panel as capital goods under Rule 57Q of the Central Excise Rules. The Tribunal held that Electric Control Panels are part of magnetic lifts and are essential for their operation. As magnetic lifts are not considered capital goods, the Electric Control Panels also do not qualify. The application was rejected as the question of law did not arise from the final order.