Appellate Tribunal Upholds Classification of Conveyor Galleries: 7308.90 vs. 8431

The Appellate Tribunal CEGAT, New Delhi upheld the Adjudication Order classifying Conveyor Galleries under Chapter Heading 7308.90, rejecting Revenue's appeal to classify them under Chapter Heading 8431 as parts for machinery. The decision was based on the fact that the Galleries are static structures not fitted with rollers for machinery under Heading 8428. The appeal by Revenue was rejected.

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The Appellate Tribunal CEGAT, New Delhi upheld the Adjudication Order classifying Conveyor Galleries under Chapter Heading 7308.90, rejecting Revenue's appeal to classify them under Chapter Heading 8431 as parts for machinery. The decision was based on the fact that the Galleries are static structures not fitted with rollers for machinery under Heading 8428. The appeal by Revenue was rejected.

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