1999 (9) TMI 253 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the appeal regarding the classification of moulding dyes under Central Excise Tariff. The appellants claimed classification under Heading 8466, but the Revenue argued they fall under Heading 84.80 for moulds used with machine tools for ceramic products. The tribunal found no evidence that the dyes are used as parts of specific machines, supporting the Revenue's classification under Heading 84.80. The appeal was rejected based on this classification.