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of <h1>Appellate Tribunal affirms classification of Telescopic Brushes under Tariff Heading 85.05</h1> <h3>JAI BALAJI & CO. Versus COLLECTOR OF CENTRAL EXCISE, CHENNAI</h3> JAI BALAJI & CO. Versus COLLECTOR OF CENTRAL EXCISE, CHENNAI - 1999 (106) E.L.T. 164 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard a case regarding the classification of Telescopic Brushes. The Revenue classified them under Tariff Heading 85.05 as part of 'Electro Magnetic Clutches', while the appellant argued they should be classified under Tariff Heading 84.66 as parts of machine tools. The Tribunal dismissed the appeal, stating that parts of Electro Magnetic Clutches must be classified under the same heading as the clutch itself, in this case, Heading 85.05.
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