M/S. Continental Profiles Ltd vs Commissioner Of Central Excise,New ...

The Supreme Court addressed the classification of 'Actuators' under the Central Excise Tariff Act, 1985, specifically under sub-heading 85.43 versus heading 85.01. The Court upheld the CEGAT's decision that 'Actuators' should be classified under heading 85.01, referencing the conflicting decisions in CCE v. Guindy Machines Pvt. Ltd. and CCE, Bombay v. Seimens (I) Ltd. The Court found that the distinction made in Seimens' case was applicable, confirming the classification and dismissing the appeal.