Collector Of Central Excise vs L & T Gould Ltd.

The Supreme Court addressed a dispute regarding the classification of 'Signal Conditioning Amplifiers' under the Central Excise Tariff Act, 1985, specifically whether they fall under sub-heading 85.18 or 90.30. The Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, which classified the product under Heading 90.30 based on expert evidence and Section Note 2(a) of Section XVIII. The Court found the Tribunal's order well-reasoned and dismissed the appeals filed by the Revenue.