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    <title>1999 (1) TMI 293 - CEGAT, MADRAS</title>
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    <description>The Tribunal rejected the appeal, affirming the Commissioner (Appeals)&#039;s findings that the imported items were correctly classified as mounted piezo electric crystals under tariff sub-heading 8541.60 for the benefits of Notification No. 91/89. The Tribunal determined that the absence of lead wires did not impact the product&#039;s completeness or eligibility for the notification, emphasizing the distinction between the necessity of lead wires for power supply and the presence of electrodes or electric connections.</description>
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      <description>The Tribunal rejected the appeal, affirming the Commissioner (Appeals)&#039;s findings that the imported items were correctly classified as mounted piezo electric crystals under tariff sub-heading 8541.60 for the benefits of Notification No. 91/89. The Tribunal determined that the absence of lead wires did not impact the product&#039;s completeness or eligibility for the notification, emphasizing the distinction between the necessity of lead wires for power supply and the presence of electrodes or electric connections.</description>
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