https://www.taxtmi.com/caselaws?id=106940 The Tribunal rejected all appeals filed by both parties, affirming the classification of BOD Incubators under Heading 84.19 based on their function, classification of Other Incubators under the same heading due to the temperature change process, and the treatment of price as cum-duty price in line with legal precedents and the Central Excise Tariff Act. The Tribunal upheld the decisions made in the impugned order, dismissing the Revenue's appeal against the treatment of price and the waiver of pre-deposit. en-us Fri, 20 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 15:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106940 The Tribunal rejected all appeals filed by both parties, affirming the classification of BOD Incubators under Heading 84.19 based on their function, classification of Other Incubators under the same heading due to the temperature change process, and the treatment of price as cum-duty price in line with legal precedents and the Central Excise Tariff Act. The Tribunal upheld the decisions made in the impugned order, dismissing the Revenue's appeal against the treatment of price and the waiver of pre-deposit. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106940