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of <h1>Tribunal remands Galvanised Insulator Hardware classification case for review.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, MADRAS Versus AIYAPPAN INDUSTRIES</h3> COLLECTOR OF CENTRAL EXCISE, MADRAS Versus AIYAPPAN INDUSTRIES - 2000 (115) E.L.T. 798 (Tribunal) The appeal involved the classification of Galvanised Insulator Hardware under Central Excise Tariff Act. The department demanded reclassification under Heading 7326.90, but the Collector (Appeals) classified it under Heading 8548.00. The Tribunal found errors in classification due to lack of evidence on components and sent the case back to the Asstt. Collector for reclassification.
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