https://www.taxtmi.com/caselaws?id=116504 The case involved the classification of goods manufactured by the appellants under the Central Excise Tariff Act, 1985. The issue centered on whether M.S. Cubicles should be classified under Heading 85.43 as machinery or apparatus, as claimed by the appellants, or under Heading 83.02 as base metal mounting and fittings, as argued by the Department. The Commissioner's reclassification and duty recalculation were overturned by the Tribunal, ruling in favor of the appellants and confirming the classification under Heading 85.43. en-us Mon, 22 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 10:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116504 The case involved the classification of goods manufactured by the appellants under the Central Excise Tariff Act, 1985. The issue centered on whether M.S. Cubicles should be classified under Heading 85.43 as machinery or apparatus, as claimed by the appellants, or under Heading 83.02 as base metal mounting and fittings, as argued by the Department. The Commissioner's reclassification and duty recalculation were overturned by the Tribunal, ruling in favor of the appellants and confirming the classification under Heading 85.43. Case-Laws Central Excise Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116504