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of <h1>CEGAT Tribunal: Aircraft re-fueling equipment classified as machinery, not vehicle parts.</h1> <h3>STANDARD CASTINGS PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, DELHI</h3> STANDARD CASTINGS PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, DELHI - 1999 (109) E.L.T. 515 (Tribunal) The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of air craft re-fueling equipment. The appellants argued that the items should be classified as machinery under Heading 84.79, not as parts of motor vehicles under Heading 87.08. The tribunal agreed with the appellants, stating that the items function independently of the vehicles they are mounted on and should be classified as machinery. The case was remanded for proper classification.
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