2000 (6) TMI 342 - AT - Central Excise

Summary

The Revenue appealed the re-classification of certain goods by the Asstt. Collector of Central Excise. The goods were classified under sub-heading No. 8455.00 as parts of machines. The Revenue argued for classification under sub-heading No. 8483.00, but the Tribunal upheld the original classification, stating the goods were specifically manufactured for metal rolling mills. The appeal by the Revenue was dismissed.