https://www.taxtmi.com/caselaws?id=151893 The dispute centered on the classification of 'twist control panel top and base' as parts for apparatus of Heading 85.37 or parts of household washing machines under CET sub-heading 8450.90. The Tribunal upheld the lower authority's decision, rejecting Revenue's claim. As the panels did not meet the criteria of Heading 85.37, they were classified under CET sub-heading 8450.90. The appeal was dismissed, and the Department's cross-objections were rejected. The judgment clarified the classification criteria, ruling in favor of the assessees due to the lack of evidence supporting Revenue's position. en-us Wed, 14 Oct 2009 00:00:00 +0530 Wed, 19 Jun 2013 11:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151893 The dispute centered on the classification of 'twist control panel top and base' as parts for apparatus of Heading 85.37 or parts of household washing machines under CET sub-heading 8450.90. The Tribunal upheld the lower authority's decision, rejecting Revenue's claim. As the panels did not meet the criteria of Heading 85.37, they were classified under CET sub-heading 8450.90. The appeal was dismissed, and the Department's cross-objections were rejected. The judgment clarified the classification criteria, ruling in favor of the assessees due to the lack of evidence supporting Revenue's position. Case-Laws Central Excise Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151893