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of <h1>Appellate Tribunal allows appeal on assessment of high-speed wire enameling machine under Customs Tariff Act</h1> <h3>DEVIDAYAL ELECTRONICS & WIRES LTD. Versus COLLECTOR OF CUSTOMS</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the Collector of Central Excise (Appeals), Bombay's order regarding the assessment of a ... Classification The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the order of the Collector of Central Excise (Appeals), Bombay regarding the assessment of a vertical high speed wire enamelling machine under T.I. 84.59(2) CTA. The Tribunal held that the machine is assessable under 84.59(2) as it is considered a machine for treating metals, similar to lacquering and tin plating machines. The appeal was allowed with consequential relief.
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