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        Central Excise

        2002 (4) TMI 148 - AT - Central Excise

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        CEGAT Mumbai Restores Appeal on Electrical Machinery Parts Classification, Rejects Ministry of Defence Claim The Appellate Tribunal CEGAT, Mumbai allowed the application for restoration of an appeal based on the High Court's order. The classification of parts and ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              CEGAT Mumbai Restores Appeal on Electrical Machinery Parts Classification, Rejects Ministry of Defence Claim

                              The Appellate Tribunal CEGAT, Mumbai allowed the application for restoration of an appeal based on the High Court's order. The classification of parts and accessories of electrical machinery for tanks and armoured vehicles under Chapter Heading 8536 was upheld, rejecting the claim for classification under Chapter sub-heading 8710. The goods manufactured for the Ministry of Defence were considered to fall under Chapter Heading 85.36, excluding them from Chapter 87, despite being specifically for armoured fighting vehicles. The appeal was rejected based on this classification.


                              The Appellate Tribunal CEGAT, Mumbai allowed the application for restoration of an appeal based on the High Court's order. The classification of parts and accessories of electrical machinery for tanks and armoured vehicles under Chapter Heading 8536 was upheld, rejecting the claim for classification under Chapter sub-heading 8710. The goods manufactured for the Ministry of Defence were considered to fall under Chapter Heading 85.36, excluding them from Chapter 87, despite being specifically for armoured fighting vehicles. The appeal was rejected based on this classification.
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