Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 403 - CESTAT, MUMBAIExtract: ....... they are equipment, appliance, machine etc. which cannot be called parts as per Section Note 5 of Section XVI. The goods in question fall under the category of machines which are distinct from parts. The Commissioner is right in holding the subject goods as ones that fall under Chapter Heading 8428. 10. emsp The Revenue rsquo s appeal is rejected.
|