2000 (3) TMI 599 - AT - Central Excise

Summary

The appeal involved the classification of shallow pans under different tariff headings. The Revenue claimed they should be classified under Heading No. 73.26, while the respondents argued for Heading No. 82.01 to avail a specific notification benefit. The Asstt. Collector and the Commissioner (Appeals) classified the product under Heading No. 82.01 based on its use in agriculture, horticulture, and forestry. The tribunal upheld this classification, dismissing the Revenue's appeal.