The stand of the appellant before the CEGAT was that in CCE v. Guindy Machines Pvt.
The demand made was companyfirmed by the Commissioner Appeals .
The issue involved in the appeals was whether Actuators were classifiable under sub heading 85.43 as claimed by the appellant or under heading 85.01 of the schedule to the Central Excise Tariff Act, 1985 in short the Tariff Act as companytended by the revenue.
By a companymon order CEGAT dismissed the two appeals filed by the appellant.
Dr. ARIJIT PASAYAT, J. Challenge in these appeals is to the order passed by Customs Excise and Gold Control Appellate Tribunal, New Delhi in short the CEGAT .
