1997 (9) TMI 204 - AT - Central Excise

Summary

The appeal was filed by the assessee against the order passed by the Collector (Appeals), Bombay, regarding the classification of Control Panel under Tariff Item 68 or Tariff Item 45. The party argued that the Control Panel should be classified under Tariff Item 68, not Tariff Item 45, as it does not independently determine weight. The case was remanded to the Commissioner (Appeals) for further examination based on additional evidence provided by the party. The appeal was allowed by way of remand.