1997 (6) TMI 222 - AT - Central Excise

Summary

The case involved the classification of "Time Recording Clocks" under Central Excise Tariff. The appellant argued for classification under Heading 91.05, but the department classified them under Heading 91.06. The Tribunal upheld the classification under Heading 91.06 based on the nature of the goods as Time Recorders. The appeal was dismissed.