Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1988 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (7) TMI 303 - CEGAT, NEW DELHIExtract: .......s. 12. We hold that the ratio of the Karnataka High Court decision is squarely applicable to this case. The goods in question would more appropriately be treated as component parts of projects and mining machinery and as such classifiable under Central Excise Tariff Item 68 and not Central Excise Tariff Item 52. Ordered accordingly. Appeal allowed.
|