1998 (7) TMI 271 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where Clocks were fitted into Pen-stands and Diaries. The Assistant Collector classified them as "other office machines," but the tribunal disagreed. The tribunal ruled that the original character of the goods should prevail, so the composite articles should be called a pen-stand with Clock or a Diary with Clock. The tribunal remitted the proceedings back to the Assistant Collector for reclassification based on the components other than the clocks.