1997 (9) TMI 211 - AT - Central Excise

Summary

The appeal was against the Order-in-Appeal classifying "shafts" under 8483.00 instead of 8414. The appellants argued the shafts were part of a fan section, not transmission shafts. The tribunal found in favor of the appellants, classifying the shafts under 8414.99. The impugned order was set aside, and the appeal was allowed.