2001 (5) TMI 382 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant regarding the classification of water shower, water jet, and water filter under Heading 84.24 of the CETA, not under Heading 84.39 as decided by the Revenue. The appeal was allowed with consequential relief to the appellants based on a previous decision of the Tribunal in the appellants' own case.