1998 (6) TMI 287 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the department against the impugned order regarding the classification of wiring harness under Heading 85.44. The tribunal agreed with the Collector (Appeals) that the process undertaken did not amount to manufacturing a new product, as it did not result in a substantial change. The appeal was dismissed as no evidence was presented to show that the process resulted in a new product.