CEGAT Mumbai Reverses Commissioner, Classifies Silver Alloy Contacts Under Heading 85.38

The Appellate Tribunal CEGAT, Mumbai allowed the appeal concerning the classification of silver alloy contacts, overturning the Commissioner's decision. The contacts were classified under Heading 85.38 instead of 8536.10, as per a previous case reference. The impugned order was set aside in favor of the appellant.

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The judgment by Appellate Tribunal CEGAT, Mumbai involved the classification of silver alloy contacts manufactured by the appellant for use in overload protection relays. The Commissioner classified the goods under heading 8536.10, but the Tribunal, referencing a previous case, classified them under Heading 85.38. The appeal was allowed, and the impugned order was set aside.

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