1999 (2) TMI 146 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of fire-fighting items under the Central Excise Tariff Act, 1985. The items were classified under Heading 84.24 instead of 84.79, and the benefit of Notification 111/88 was denied as they were not complete fire extinguishers. The appeal was partly allowed, classifying the items under Heading 84.24 but rejecting the claim for the notification benefit.