1998 (9) TMI 210 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved two appeals. In the first appeal, the classification of Pulse Echo Fault Locator was disputed, but it was held that the instrument does not fall under Tariff Heading 9030.39. In the second appeal, the classification of spares of circuit breakers was challenged, but the claim was dismissed due to lack of substantiating evidence.