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        Central Excise

        1999 (5) TMI 103 - AT - Central Excise

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        Appellate Tribunal confirms gear wheel classification under Heading 84.85, not 84.83. The Appellate Tribunal in New Delhi upheld the classification of a gear wheel under Heading 84.85, rejecting the Revenue's appeal to classify it under ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appellate Tribunal confirms gear wheel classification under Heading 84.85, not 84.83.

                                The Appellate Tribunal in New Delhi upheld the classification of a gear wheel under Heading 84.85, rejecting the Revenue's appeal to classify it under 84.83. The decision was made by Shri P.C. Jain and P.G. Chacko, JJ.


                                The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's appeal regarding the classification of a gear wheel, determining it should be classified under Heading 84.85, not 84.83. The decision was made by Shri P.C. Jain and P.G. Chacko, JJ., with representation by Shri R.K. Sharma for the Appellant.
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