2006 (9) TMI 393 - AT - Central Excise

Summary

The dispute was about the classification of "Duro Box Enclosures" manufactured in 1998. The appellant classified it under Sub Heading 8538.00, but the Department wanted it under Sub Heading 3923.90. The Tribunal ruled in favor of the Department, classifying the enclosures under Heading 39.23. The appeal was dismissed.