2004 (9) TMI 403 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, setting aside the classification of "Punch Metal" as parts of audio speakers and instead classified it as parts of T.V. receivers under CETA sub-heading 8529.00. The product in dispute was determined to be a speaker grill used in T.V. receivers, not interchangeable with audio speaker grills. The appeal was allowed with consequential relief.