2000 (12) TMI 454 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of a "sensing element" under the Central Excise tariff. The manufacturer claimed classification under heading 4009.99, but the department argued for heading 4016. The Tribunal agreed with the department, stating that the product is not used for conveying liquids or gases but for sensing pressure. Therefore, the goods were classified under heading 40.16. The appeal was allowed in favor of the department.