https://www.taxtmi.com/caselaws?id=2165 The Appellate Tribunal CESTAT, NEW DELHI affirmed the classification of "Top Charging Equipment" under Heading 8428.00, considering it as an independent lifting and unloading device distinct from an industrial furnace. The Tribunal found that the equipment was not integrated into the main machine and could handle raw materials independently. Consequently, the revenue's appeal was dismissed, upholding the Commissioner's classification decision without error. en-us Thu, 14 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2165 The Appellate Tribunal CESTAT, NEW DELHI affirmed the classification of "Top Charging Equipment" under Heading 8428.00, considering it as an independent lifting and unloading device distinct from an industrial furnace. The Tribunal found that the equipment was not integrated into the main machine and could handle raw materials independently. Consequently, the revenue's appeal was dismissed, upholding the Commissioner's classification decision without error. Case-Laws Central Excise Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2165