2001 (9) TMI 395 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision to drop duty recovery demands against a company manufacturing Thermowells, Cables, and Control Equipment. The Tribunal ruled in favor of the company on classification and valuation issues, citing a precedent that Compensating Cables belong under a different heading. The appeal by the Revenue was rejected, and the company's position was supported.