2001 (2) TMI 569 - AT - Central Excise

Summary

The appeal by M/s. Hydraulics Ltd. regarding the classification of seat damper was considered by the Appellate Tribunal CEGAT, Chennai. The issue was whether the seat damper should be classified under Heading 87.08 or Heading 94.01. The Tribunal found that the seat damper is neither a part of the seat nor a part of a motor vehicle, so it remanded the matter back to the adjudicating authority for reclassification. The appeal was allowed for remand.