https://www.taxtmi.com/caselaws?id=95703 The Tribunal allowed the appeals filed by M/s. M.M. Sintered Products, holding that the Department failed to prove the classification of Iron and copper sintered bushes under Heading 84.83 of the Excise Tariff. The Tribunal rejected the Department's argument based on the absence of rings in the product and lack of evidence regarding the commercial understanding of the products as plain shaft bearings. The reliance on the appellant's catalogue was deemed insufficient. Consequently, the Tribunal set aside the impugned order, allowing both appeals on merit. en-us Mon, 14 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95703 The Tribunal allowed the appeals filed by M/s. M.M. Sintered Products, holding that the Department failed to prove the classification of Iron and copper sintered bushes under Heading 84.83 of the Excise Tariff. The Tribunal rejected the Department's argument based on the absence of rings in the product and lack of evidence regarding the commercial understanding of the products as plain shaft bearings. The reliance on the appellant's catalogue was deemed insufficient. Consequently, the Tribunal set aside the impugned order, allowing both appeals on merit. Case-Laws Central Excise Mon, 14 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95703