Latest - TMI e-Newsletter
New User/ Regiser
2001 (6) TMI 277 - Central Excise
.......g 84.04 which would be beyond the purview of Section XVII. Accordingly we hold that Hydraulic Gear Pump is classifiable under heading 8413.80 of the Central Excise Tariff and not under Heading 87.08. The appeal filed by the Appellants is thus allowed without going into the question whether extended period of time limit was invokable in this matter.