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of <h1>Manufacturer's Product Classification Dispute Resolved: Fittings, Not Nuts</h1> <h3>COLLECTOR OF CENTRAL EXCISE, MUMBAI Versus TEKSONS LTD.</h3> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of hose assembly fittings, stating that the product in question ... Nuts - End fittings of hose assembly The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of hose assembly fittings, stating that the product in question was not nuts but fittings. The Revenue's appeal was rejected as the process of manufacture showed no separate making of nuts, only end fittings of hose assembly.
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