1997 (10) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue Appeal, classifying parts and accessories of photocopying apparatus under Heading 90.09 instead of 90.33. The decision was based on Chapter Note 2(b) and HSN notes, setting aside the Collector (Appeals) order. (Case citation: 1997 (10) TMI 214 - CEGAT, New Delhi)