2000 (5) TMI 739 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of rolls for metal rolling mills under sub-heading 10 of Heading 84.55. The Commissioner (Appeals) classified them under sub-heading 90, but the tribunal disagreed, stating that rolls are part of metal rolling mills. The tribunal dismissed the appeal, noting that excluding rolls from the main heading would be impermissible.