https://www.taxtmi.com/caselaws?id=299433 The Tribunal upheld the Commissioner (Appeals)' decision to classify control panels along with industrial furnaces based on their specific design and dedicated use, rejecting the Revenue's appeals. The judgment emphasized the interconnected nature of the control panels and furnaces, noting their essential function and reliance on previous Tribunal decisions and legal provisions supporting classification of parts used with main equipment. en-us Thu, 05 Sep 2002 00:00:00 +0530 Tue, 14 Dec 2021 15:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299433 The Tribunal upheld the Commissioner (Appeals)' decision to classify control panels along with industrial furnaces based on their specific design and dedicated use, rejecting the Revenue's appeals. The judgment emphasized the interconnected nature of the control panels and furnaces, noting their essential function and reliance on previous Tribunal decisions and legal provisions supporting classification of parts used with main equipment. Case-Laws Central Excise Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299433