2004 (5) TMI 392 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled on the classification of 'shunts'. The goods were classified under Heading 90.33 by the Commissioner of Central Excise (Appeals) but the revenue argued for classification under Heading 85.33 based on Encyclopaedia definition. The Tribunal found that the entity in dispute was more akin to entities under Heading 85.33 and classified it accordingly. The revenue appeal was allowed, setting aside the Commissioner's classification under Heading 90.33.