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of <h1>CEGAT Classifies Clocks in Pen-stands & Diaries Based on Original Character</h1> <h3>GIFT & TIME PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I</h3> The Appellate Tribunal CEGAT ruled that Clocks fitted into Pen-stands and Diaries should be classified based on the original character of the goods, ... Manufacture - Classification The Appellate Tribunal CEGAT, New Delhi heard a case where Clocks were fitted into Pen-stands and Diaries. The Assistant Collector classified them as 'other office machines,' but the tribunal disagreed. The tribunal ruled that the original character of the goods should prevail, so the composite articles should be called a pen-stand with Clock or a Diary with Clock. The tribunal remitted the proceedings back to the Assistant Collector for reclassification based on the components other than the clocks.
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