1997 (9) TMI 176 - AT - Central Excise

Summary

The appeal involved the classification of needle roller parts under Heading 84.82 or 84.25 of the CETA, 1985. The Revenue argued for classification under Heading 84.82 even for sales to outside parties. The appellant's counsel conceded that similar issue was decided in favor of the Revenue previously. The tribunal upheld the lower authority's order based on previous rulings and rejected the appeal.