https://www.taxtmi.com/caselaws?id=93228 For tariff classification, machines with an inbuilt electric motor performing functions exclusively connected with winding and pneumatic screw application were treated as electrical machines and apparatus under Chapter 85, so classification under Sub-heading 8543.00 was upheld and the claim under Heading 8479.00 was rejected. The classification dispute concerning shield patti and pressure pads used in audio cassette manufacture was not finally decided on the merits because the Tribunal followed its earlier course and remanded the matter to the jurisdictional Assistant Collector for fresh classification after considering the relevant circulars and judicial authority. en-us Fri, 24 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93228 For tariff classification, machines with an inbuilt electric motor performing functions exclusively connected with winding and pneumatic screw application were treated as electrical machines and apparatus under Chapter 85, so classification under Sub-heading 8543.00 was upheld and the claim under Heading 8479.00 was rejected. The classification dispute concerning shield patti and pressure pads used in audio cassette manufacture was not finally decided on the merits because the Tribunal followed its earlier course and remanded the matter to the jurisdictional Assistant Collector for fresh classification after considering the relevant circulars and judicial authority. Case-Laws Central Excise Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93228