2001 (3) TMI 506 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai approved the classification of castings as parts of power driven pumps under Heading 84.13 for concessional assessment. The department sought to deny the notification benefit, arguing that the castings needed further finishing. However, the Tribunal ruled in favor of the appellant, stating that the castings had assumed the essential character of pump parts under Heading 84.09. The appeal was allowed, and the department's decision was set aside.