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of <h1>CEGAT rules electromagnets under Heading 85.05 for Central Excise duty</h1> The Appellate Tribunal CEGAT, New Delhi ruled in the case involving M/s. Pal Brothers that electromagnets are classified under Heading 85.05 for Central ... Stay/Dispensation of pre-deposit The judgment by Appellate Tribunal CEGAT, New Delhi involved M/s. Pal Brothers seeking waiver of pre-deposit of Central Excise duty. The dispute was regarding the classification of electromagnet assembly under Heading 90.33 or 85.05. The Tribunal ruled that electromagnets are classified under Heading 85.05, directing the appellant to deposit Rs. 1.5 lakhs within eight weeks, with the remaining duty amount stayed pending appeal. Compliance was set for 7-10-2002.
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